Question 1:

Marin Products produces three products DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Marin's production, sales, and costs follows.

	DBB-1			DBB-2			DBB-3			Total
Units Sold		18,000			28,000			40,000			86,000
Price (after addtl processing)	$	55		$	40		$	65
Separable Processing cost	$	261,000		$	106,000		$	157,000		$	524,000
Units Produced		17,200			30,000			38,800			86,000
Total Joint Cost										$	4,600,000
Sales Price at Split-off	$	25		$	35		$	55

The amount of joint costs allocated to product DBB-2 using the physical measure method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar):

Question 2:

Marin Products produces three products DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Marin's production, sales, and costs follows.

	DBB-1			DBB-2			DBB-3			Total
Units Sold		17,000			26,000			38,000			81,000
Price (after addtl processing)	$	25		$	10		$	35
Separable Processing cost	$	117,000		$	47,000		$	70,000		$	234,000
Units Produced		17,000			26,000			38,000			81,000
Total Joint Cost										$	3,800,000
Sales Price at Split-off	$	20		$	30		$	50

The amount of joint costs allocated to product DBB-3 using the sales value at split-off method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar):