Use the following for questions 1 and 2 Brant Corporation manufactures two products out of a joint processScout and Andro. The joint costs incurred are $400,000 for a standard production run that generates 70,000 pounds of Scout and 30,000 pounds of Andro. Scout sells for $9.00 per pound and Andro sells for $7.00 per pound.

1. If there are no additional processing costs incurred after the splitoff point, the amount of joint cost of each production run allocated to Scout on a physical-quantity basis is (rounded)

2. If additional processing costs beyond the splitoff point are $1.00 per pound for Scout and $2.333333 per pound for Andro, the amount of joint cost of each production run allocated to Andro on an net-realizable-value basis is ______.

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3. ABC Company has two support departments (Power and Maintenance) and two producing departments (Assembly and Finishing). The direct allocation method is currently used to assign support department costs to the producing departments. The causal factor for the power costs is kilowatt hours; the causal factor for the maintenance costs is repair hours. Assume the following information:

	Power	Maintenance	Assembly	Finishing
Direct costs	$100,000	$150,000	$75,000	$50,000
Kilowatt hours		10,000	90,000	100,000
Repair hours	500		2,500	2,000

A) What would be the Power Department allocation to the Assembly Department?

B) What would be the Maintenance Department allocation to the Finishing Department?

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4. Ex Company produces a single product. Material A is added at the start of the production process and packaging material B is added at the end of the process. Conversion costs are incurred uniformly throughout the process. Production data for 2007 was as follows:

Beginning work-in-process inventory (60% complete in conversion) 1,000 units

Units started 17,000 units

Units completed ?

Ending work-in-process inventory (50% complete in conversion) 2,000 units

Using a first-in, first-out (FIFO) process costing system, the equivalent units in 2007 are

	Material A	Material B	Conversion
a.	18,000	16,000	16,800
b.	16,000	16,000	16,400
c.	16,000	16,000	16,000
d.	17,000	16,000	16,400

e. None of the above

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