關於成本分攤中的聯合成本 - 會計

Able company manufactures products A and B from a joint proess.Joint costs are
allocated by the relative sales value method.Relevant data are given below
Product A Product B Total
─────────── ───── ───── ───
units 5000 3000 8000
joint costs ? ? 40000
sales value at split-off 30000
additional cost if
Processed further 20000 15000 35000
additional revenue if
Processed further 40000 20000 60000

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)10000 (B)20000 (C)14000 (D)11000
此題解答為(D)
不過我一直算不出來...雖然有想過是不是題目有打錯...但是怎麼改就是算不出答案
請會的人幫我解題一下吧~~~拜託拜託感恩!!!!!!

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