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The Kenton Company procesa leche sin procesar para producir dos productos, Crema de Mantequilla y Leche Condensada. Para el mes de junio se recopil la

The Kenton Company procesa leche sin procesar para producir dos productos, Crema de Mantequilla y Leche Condensada. Para el mes de junio se recopil la siguiente informacin:

Materiales directos procesados: 22,500 galones (despus de la contraccin)

Produccin:

Crema De Mantequilla

12,000

galones

Leche condensada

10,500

galones

Ventas:

Crema De Mantequilla

11,500

galones

Leche condensada

10,000

galones

Precio de venta:

Crema De Mantequilla

$3.50

por galon

Leche condensada

$9.00

por galon

Costos separables en total:

Crema De Mantequilla

$15,000

Leche condensada

$35,800

El costo de comprar la leche sin procesar y procesarla hasta el punto de separacin para producir un total de 22 500 galones de producto vendible fue de $51 000.

La empresa utiliza el mtodo VRN de porcentaje de margen bruto constante para asignar los costos conjuntos de produccin. Cul es el costo conjunto asignado de Leche Condensada? (Redondee los porcentajes intermedios a la centsima ms cercana).

A.

$34,678

B.

$16,324

C.

$15,000

D.

$35,800

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