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The following questions relate to Kyle Company, which manufactures products KA,

ID: 2518358 • Letter: T

Question

The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $125,000. Additional information follows Units Sales Value SalesAdditional KA KB KC 57,000 $180,000 $230,000 $35,000 39,000 100,000200,000 27,000 19,000 110,000 130,000 22,000 Required: (e) Assuming thatjoint product costs are allocated using the physical quantities (units produced) method, what was the total cost of product KA (including $35,000 if processed further)? (Do not round your intermediate calculations. Round your answer to the nearest dollar amount.) (b)Assuming that joint product costs are allocated using the sales value at split-off (net realizable value method), what was the total cost of product KB (including the $27,000 if processed further)? (Do not round your intermediate calculations. Round your answer to the nearest dollar amount.) of References eBook & Resources Exercise Difficulty 2 Medium : Study341"

Explanation / Answer

(a)

Joint costs allocated to KA = 125,000 * 57,000 / (57,000+39,000+19,000)

= 125,000 * 57,000 / 115,000

= 61,957

Further processing cost = 35,000

Total cost of Product KA = 61,957 + 35,000 = 96,957

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(b)

Joint costs allocated to KB = 125,000 * 100,000 / (180,000+100,000+110,000)

= 125,000 * 100,000 / 390,000

= 32,051

Further processing cost = 27,000

Total cost of Product KB = 32,051 + 27,000 = 59,051