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[Fact Pattern #2] Company X produced three joint products at a joint cost of...

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[Fact Pattern #2]

Company X

produced three joint products at a joint cost of €126296. Two of these products were processed further.

Production and sales were:

Product

Units (weight)

Selling price per kg.

Additional Processing Costs per kg.

A

2 000 kgs.

€245

€200

B

3 000 kgs.

€30

€0

C

4 000 kgs.

€175

€100

 

If joint

costs are allocated based on relative weight of the outputs and all products

are main products, how much of the joint costs would be allocated to product A? (Round to units)

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