成會~聯合成本分攤兩題問題~ - 會計

1.
Able company manufactures products A and B from a joint process.
Joint costs are allocated by the relative sales value method. Relevant data
are given below:
Product A Product B Total
Units 5,000 3,000 8,000
Joint costs ? ? $40,000
Sales value at split-off $30,000
Additional cost if processed further $20,000 15,000 35,000
Additional revenue if processed further 40,000 20,000 60,000

There is no market for A at split-off.
Assume that both A and B were processed further and sold.
What was the profit on B?

(A:$11,000)




2.
Mig Co., which began operations in 2001, produces gasoline and a gasoline
br-product. The following information is available pertaining to 2001 sales
and production:

Total production costs to split-off point $120,000
Gasoline sales 270,000
By-product sales 30,000
Gasoline inventory, 12/31/2001 15,000
Additional by-product costs:
Marketing 10,000
Production 15,000

Mig accounts for the by-product at the time of production.
What are Mig’s 2001 cost of sales for gasoline and the by-product?


(A: gasoline: $100,000 ; the by-product: $20,000)




麻煩板上高手解答了~~~感謝!!!



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