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Klugh Corporation - Joint Costs and Sell/Process Decisions Klugh Corporation man

ID: 2486416 • Letter: K

Question

Klugh Corporation - Joint Costs and Sell/Process Decisions

Klugh Corporation manufactures three products, Qwest, Global Crossing, and Adelphia from a joint process. Joint costs are allocated on the basis of the relative sales value at split-off. Additional information is as follows:

REQUIRED: Based on the above information, how much of the joint costs should Klugh Corporation to allocate to Global Crossing?

Qwest Global Crossing Adelphia Total Units produced 6,000 4,000 2,000 12,000 Joint costs $72,000 ? ? $120,000 Sales value at split-off $100,000 $70,000 $30,000 $200,000 Add'l costs if processed further $14,000 $10,000 $6,000 $30,000 Sales value if processed futher $140,000 $60,000 $40,000 $240,000

Explanation / Answer

Joint cost allocated by Klugh Corporation on the basis of sale value at split-off

Global Crossing           =$70,000/$200,000*$120000=$42,000