Answer the Following Questions Using the Information Below:
the Brital

question 110

Multiple Choice

Answer the following questions using the information below:
The Brital Company processes unprocessed milk to produce two products, Butter Cream and Condensed Milk. The following information was collected for the month of June:
Direct Materials processed: 28,000 gallons
$$\begin{array} { | l | l | r | r | } \hline \text { production: } & \text { butter Cream } & 12,500 & \text { gallons } \\\hline & \text { Condensed Milk } & 15,500 & \text { gallons } \\\hline \text { Sales: } & \text { Gutter Cream } & 12,000 & \text { gallons } \\\hline & \text { Condensed Milk } & 15,006 & \text { gallons } \\\hline \text { Sales: } & \text { butter Cream } & \$ 2.5 & \text { per gallon } \\\hline & \text { Condensed Milk } & \$ 5.5 & \text { per gallon } \\\hline \text { Separable costs in } & & & \\\text { total: } & \text { butter Cream } & \$ 13,500 & \\\hline & \text { Condensed Milk } & \$ 33,708 & \\\hline\end{array}$$ The costs of purchasing the of unprocessed milk and processing it up to the splitoff point to yield a total of 28,000 gallons of saleable product was $46,000.
The company uses constant gross-margin percentage NRV method to allocate the joint costs of production.
-What is the allocated joint costs of Condensed Milk?

• A) $34,500
• B) $13,500
• C) $33,700
• D) $11,500

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Definitions:

Barium Swallow

A radiologic procedure that involves oral administration of a barium sulfate drink to help diagnose and evaluate obstructions, ulcers, polyps, diverticuloses, tumors, or motility problems of the esophagus, stomach, duodenum, and small intestine; also called an upper GI (gastrointestinal) series.

Upper GI Series

A series of X-rays of the esophagus, stomach, and small intestine that uses a contrast material to diagnose problems in the upper gastrointestinal tract.

Oral Administration

The process of taking medication or substances through the mouth for absorption in the digestive system.

Arthrography

A radiologic procedure performed by a radiologist, who uses a contrast medium and fluoroscopy to help diagnose abnormalities or injuries in the cartilage, tendons, or ligaments of the joints—usually the knee or shoulder.