The All-Inclusive Corporation manufactures 2 main products Thing-one and Thing-two, in addition to byproduct X from a joint process. In September 2020 production was 6,000 units of Thing-one; 8,000 units of Thing-two; and 50,000 units of Xs. Per unit selling prices at the split-off point were $30, $25, and $0.2 respectively. Joint costs up to the split-off point were $155,220. If joint costs are allocated based upon the sales value at split-off, what amount of joint costs will be allocated to byproduct Xs?

a.

$ 0

b.

$ 79,600

c.

$ 3,980

d.

$ 71,640

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Question text

In a joint process 2 products Sigma and Beta were produced. 64,152 units of Sigma were processed further to produce Sigma+. When inspecting 8% of the good Sigma+ produced were spoiled. What is the number of the good Sigma+ units produced?

a.

60,000 units

b.

72,600 units

c.

59,400 units

d.

66,000 units