Marin Products Produces Three Products — DBB-1, DBB-2, and DBB-3

question 91

Multiple Choice

Marin Products produces three products — DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Marin's production, sales, and costs follows.The amount of joint costs allocated to product DBB-2 using the sales value at split-off method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar) :

• A) $939,240.
• B) $216,870.
• C) $447,120.
• D) $757,800.
• E) $2,213,640.

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Definitions:

Pluralistic Ignorance

A situation where the majority of group members privately reject a norm but assume incorrectly that most others accept it.

Diffusion Of Responsibility

An aspect of the bystander effect whereby the presence of others leads to a decreased sense of personal responsibility to act.

Civil Inattention

An unspoken rule governing interactions in public places, whereby individuals briefly notice others before ignoring them.

Environmental Justice

A movement that aims to remedy environmental inequities such as threats to public health and the unequal treatment of certain communities with regard to ecological concerns.