Collie Company Manufactures Three Products from a Joint Process Assuming the Relative- Sales- Value Method of Allocating Joint Costs

question 63

Multiple Choice

Collie Company manufactures three products from a joint process. Joint costs for the year amounted to $250,000. The following data are also available: $\begin{array}{lll}&&\text { Sales } V \text { alue at }\\\text { Product } & \text { Units Produced } & \text { Split- off } \\X & 5,000 & \$ 70,000 \\Y & 3,000 & \$ 30,000 \\Z & 2,000 & \$ 100,000\end{array}$ Assuming the relative- sales- value method of allocating joint costs, the amount of joint costs allocated to product Z would be:

• A) $50,000
• B) $100,000
• C) $250,000
• D) $125,000

---

Definitions:

Supporting Cells

Supporting cells provide structural stability and metabolic support to various types of cells in many tissues, enhancing their function and survival.

Basal Cells

Basal cells are a type of cell found in the lowest layer of the epidermis and are responsible for producing new skin cells.

Taste Cells

Specialized epithelial cells within taste buds that detect chemical stimuli and initiate the perception of taste.

Threshold

A level, point, or value above which something is true or will occur and below which it is not or will not.