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allocate joint cost 选择题
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K 111 发表于 2018-1-3 14:50

[问答] allocate joint cost 选择题

1高盾
                                                                                                                                                Tucariz Company processes Duo into two joint products, Big and Mini. Duo is purchased in1,000 gallon drums for £2,000. Processing costs are £3,000 to process the 1,000 gallons ofDuo into 800 gallons of Big and 200 gallons of Mini. The selling price is £9 per gallon for Bigand £4 per gallon for Mini.
The 800 gallons of Big can be processed further into 600 gallons of Giant if £1,000 ofadditional processing costs are incurred. Giant can be sold for £17 per gallon. If thenet-realisable-value method were used to allocate costs to the joint products, thetotal cost of producing Giant would be:
a. £5,600.
b. £5,564.
c. £5,520.
d. £4,600
                               
                       
               



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