182. Correct answer a. The total costs for producing Giant are $5,600 calculated as follows.
Joint cost allocation: Giant Mini Total
Sales value $10,200 $800 $11,000
Less further processing 1,000 -- 1,000
Net realizable value $ 9,200 $800 $10,000
% allocation 92% 8%
Giant joint cost: $5,000 x 92% $4,600
Cost to process further 1,000
Total cost $5,600
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