West Coast Designs produces three products super, deluxe, and generic Super and deluxe are its main products generic is a by product of super Information on the past months production processes follows In Department A, 252,000 units of the raw material X 1 are processed at a total cost of $379,220 After processing in Department A, 50 percent of the units are transferred to Department B, and 50 percent of the units (now unprocessed deluxe) are transferred to Department C In Department B, the materials received from Department A are processed at an additional cost of $246,000 Seventy percent of the units become super and are transferred to Department D The remaining 30 percent emerge as generic and are sold at $6 00 per unit The additional processing costs to make generic salable are $57,600 In Department C, deluxe is processed at an additional cost of $880,000 A normal loss of 5 percent of the units of good output of deluxe occurs in this department The remaining good output is then sold for $33 per unit In Department D, super is processed at an additional cost of $93,000 After this processing, super can be sold for $10 per unit Required Prepare a schedule showing the allocation of the $379,220 joint cost to super and deluxe using the estimated net realizable value approach Revenue from the sale of by products should be credited to the manufacturing costs of the related main product SCHEDULE Super Deluxe Sales value after completion Sales revenue from generic Separate processing costs Department B Department C Department D Additional processing cost for generic Approximate net realizable values COST ALLOCATION Cost Allocation Super Deluxe

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West Coast Designs produces three products: super, deluxe, and generic. Super and deluxe are its main products; generic is a by-product of super. Information on

West Coast Designs produces three products: super, deluxe, and generic. Super and deluxe are its main products; generic is a by-product of super. Information on the past months production processes follows.

In Department A, 252,000 units of the raw material X-1 are processed at a total cost of $379,220. After processing in Department A, 50 percent of the units are transferred to Department B, and 50 percent of the units (now unprocessed deluxe) are transferred to Department C.
In Department B, the materials received from Department A are processed at an additional cost of $246,000. Seventy percent of the units become super and are transferred to Department D. The remaining 30 percent emerge as generic and are sold at $6.00 per unit. The additional processing costs to make generic salable are $57,600.
In Department C, deluxe is processed at an additional cost of $880,000. A normal loss of 5 percent of the units of good output of deluxe occurs in this department. The remaining good output is then sold for $33 per unit.
In Department D, super is processed at an additional cost of $93,000. After this processing, super can be sold for $10 per unit.

Required: Prepare a schedule showing the allocation of the $379,220 joint cost to super and deluxe using the estimated net realizable value approach. Revenue from the sale of by-products should be credited to the manufacturing costs of the related main product.

SCHEDULE

	Super	Deluxe
Sales value after completion	?	?
Sales revenue from generic	?
Separate processing costs
Department B	?
Department C		?
Department D	?
Additional processing cost for generic	?
Approximate net realizable values