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Black Corporation processes xyrex into three outputs: Xy-1, Xy-2, and Xy-3. Xy-1

ID: 2463531 • Letter: B

Question

Black Corporation processes xyrex into three outputs: Xy-1, Xy-2, and Xy-3. Xy-1 accounts for 59 percent of the net realizable value at the split-off point, Xy-2 accounts for 31 percent, and Xy-3 accounts for the balance. The joint costs total $215,000. If Xy-3 is accounted for as a by-product, its $19,000 net realizable value at split-off is credited to the joint manufacturing costs using method 1 described in the text, which credits the by-product's net realizable value as a reduction in the joint costs.

If Xy-3 is accounted for as a joint product?

If Xy-3 is accounted for as a by-product? (Do not round intermediate calculations. Round your answers to the nearest dollar amount.)

Black Corporation processes xyrex into three outputs: Xy-1, Xy-2, and Xy-3. Xy-1 accounts for 59 percent of the net realizable value at the split-off point, Xy-2 accounts for 31 percent, and Xy-3 accounts for the balance. The joint costs total $215,000. If Xy-3 is accounted for as a by-product, its $19,000 net realizable value at split-off is credited to the joint manufacturing costs using method 1 described in the text, which credits the by-product's net realizable value as a reduction in the joint costs.

Explanation / Answer

If Xy-3 is accounted for as a joint product:

If Xy-3 is accounted for as a by-product: Total joint cost = 215000 - 19000 = $196000

(a) The allocated joint costs for the three outputs are: