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Physical and sales value allocations FINS produces three products from its fish

ID: 2715615 • Letter: P

Question

Physical and sales value allocations FINS produces three products from its fish farm: fish, fish oil, and fish meal. During July 2013, FINS produced the following average quantities of each product from each pound (16 ounces) of fish processed: Of each pound of fish processed, two ounces are waste. In July, FINS processed 37.5 tons of fish (1 ton equals 2,000 pounds). Joint cost amounted to $142,800. On average, each pound of product has the following selling prices: fish, $4.50; fish oil, $6.50; and fish meal, $2.

a. Allocate the joint cost using weight as the basis. Do not round weight percentages. Round other interim percentages to the nearest whole number.

Allocated Joint Cost

Fish $ ____.___

Oil $ _____.____

Meal $ ____.___

b. Allocate the joint cost using sales value as the basis. Round interim percentages to the nearest whole number.

Allocated Joint Cost

Fish $ _____.___

Oil $ ______.____

Meal $ _______.___

Explanation / Answer

Allocated Joint Cost

Fish $ ____.___

Oil $ _____.____

Meal $ ____.___

b. Allocate the joint cost using sales value as the basis. Round interim percentages to the nearest whole number.

Allocated Joint Cost

Fish $ __49980___.___

Oil $ __71400___.____

Meal $ ____21420___.___