184. Correct answer d. The joint cost per unit of Product C is $3.78 calculated as follows.
Net realizable value:
Product A 20,000 x ($5.00 - $.70) = $ 86,000
Product B 30,000 x ($6.00 - $3.00) = 90,000
Product C 50,000 x ($7.00 - $1.72) = 264,000
Total $440,000
Product C allocation $264,000 ÷ $440,000 = 60%
$315,000 x 60% = $189,000
Unit joint cost $189,000 ÷ 50,000 = $3.78
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