Use the Following Information for the Next 2 Questions

question 80

Multiple Choice

Use the following information for the next 2 questions.
Heston, Inc. produces 2 main products and a by-product. During the current month it had no beginning inventories. During the current month it incurred $185,000 of joint costs, which are allocated to main products using the physical output method. Additional information follows:
-If Heston subtracts the NRV of by-product sales from joint costs at the time of by-product sales, what is the total value of the ending inventory?

• A) $123,200
• B) $52,800
• C) $122,500
• D) $52,500

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Definitions:

Labor Force

Consists of all the working-age individuals who are employed or actively seeking employment within an economy.

Occupational Segregation

A pattern in which different groups of workers are separated into different occupations.

Secretaries

Administrative professionals responsible for managing correspondence, maintaining files, and executing other office tasks to support an organization or individual.

Child-care Workers

Individuals who provide care and supervision for children, especially during working hours for parents, often in settings like daycare centers or private homes.