Use the Following Information for the Next 2 Questions

question 48

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 production, what is the total cost of goods sold for the current month?

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

---

Definitions:

Skeletal Adaptations

Changes in the skeletal structure that occur over time to help an organism better survive in its environment.

Four-Legged Walkers

Animals that use all four limbs to support their movement across a substrate, showcasing a quadrupedal mode of locomotion.

Land Dwellers

Organisms that live predominantly or entirely on land as opposed to in the water or air.

Notochord

A flexible rod-like structure in the embryos of all chordates, providing skeletal support and defining the primitive axis of the body.