QUESTION 20

1. The Berkel Corporation manufactures Widgets, Gizmos, and Turnbols from a joint process. June production is 5,000 widgets; 8,750 gizmos; and 10,000 turnbols. Sales for the month of June is 3,500 widgets; 8,000 gizmos; and 9,300 turnbols. Respective per unit selling prices at split-off are $75, $50, and $25. Joint costs up to the split-off point are $187,500. Berkel can further process Widgets by incurring $200,000 separable costs, resulting in 4,000 Prime Widgets that can be sold for $90.

   If joint costs are allocated based upon the sales value at split-off, the closest amount of joint costs allocated to the widgets is

   	A.	$66,176
   	B.	$44,118
   	C.	$46,324
   	D.	$77,206