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The Rich and Creamy Edibles Factory manufactures and distributes chocolate products. It purchases cocoa beans an processes them into two intermediate products: chocolate-powder liquor base

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The Rich and Creamy Edibles Factory manufactures and distributes chocolate products. It purchases cocoa beans an processes them into two intermediate products: chocolate-powder liquor base and milk-chocolate liquor base. These two intermediate products become separately identifiable at a single split off point. Every 600 pounds of cocoa beans yields 20 gallons of chocolate powder liquor base and 60 gallons of milk-chocolate liquor base which are further processed to chocolate powder and milk chocolate Cocoa beans processed, 27.600 pounds costs of processing cocoa beans to split off point (including purchase of beans), $70,000 Production Sales Selling Price Separable Processing Cost Chocolate powder 31280 pounds 6800 58 $46.035 Milk Chocolate 50.600 pounds 14,400 $9 $55.085 Using constant gross margin percentage to allocate joint cost the joint cost allocated to chocolate powder and milk bowder would be as follows: Selectione None of the above 5. 14695 and 55350 24824 and 45176 d. 27645 and 42355 e 26742 and 43253 tol Sportz Inc. manufactures athletic shoes and athletic clothing for both amateur and professional athletes. The company has two product lines (clothing and shoes), which are produced in separate manufacturing facilities, however, both manufacturing facilities share the same support services for information technology and human resources. The following shows costs in thousands) for each manufacturing facility and for each support department information Human Clothing Shoes Total Cost Technology resources Total Cost 5200 2800 21000 15000 44000 Number of it 6000 100B0 7920 Hous Number of HR 1184 440 176 employees Supported by departments Number of labor hours worked by department are used to allocate it department costs and number of employees Supporting other departments are used to allocate human resources costs y step down method is used to allocate cost of support departments to the clothing and shoes departments, then total costs of the production departments after allocations are 23912 and 17854 2611 and 17234 35997 and 10000 Type bere to O ti de hp OI de

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