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    Conviser Company: Joint Cost Product C Product L Product T Total

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    Kiyo Ko
    This document contains information from four different companies - Conviser, Prudential, Martens, and Getty - regarding the joint and separable costs associated with multiple joint products. It provides details such as production quantities, sales prices, revenues, costs, and profit/loss for each product.

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    Conviser Company: Joint Cost Product C Product L Product T Total

    Uploaded by

    Kiyo Ko
    15 views6 pages
    This document contains information from four different companies - Conviser, Prudential, Martens, and Getty - regarding the joint and separable costs associated with multiple joint products. It provides details such as production quantities, sales prices, revenues, costs, and profit/loss for each product.

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    YOKO-NA-GAGI (1)

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    This document contains information from four different companies - Conviser, Prudential, Martens, and Getty - regarding the joint and separable costs associated with multiple joint products. It provides details such as production quantities, sales prices, revenues, costs, and profit/loss for each product.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    15 views6 pages

    Conviser Company: Joint Cost Product C Product L Product T Total

    Uploaded by

    Kiyo Ko
    This document contains information from four different companies - Conviser, Prudential, Martens, and Getty - regarding the joint and separable costs associated with multiple joint products. It provides details such as production quantities, sales prices, revenues, costs, and profit/loss for each product.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 6

    CONVISER COMPANY

    JOINT COST 200,000.00


    PRODUCT C PRODUCT L PRODUCT T TOTAL
    PRODUCTION 15,000.00 10,000.00 20,000.00
    SALES PRICE 20.00 15.00 9.50
    SALES VALUE 300,000.00 150,000.00 190,000.00
    SEPARABLE PROCESSING COST 75,000.00 25,000.00 40,000.00
    NRV 225,000.00 125,000.00 150,000.00 500,000.00

    ALLOCATED COST 90,000.00 50,000.00 60,000.00


    SEPARABLE PROCESSING COST 75,000.00 25,000.00 40,000.00
    TOTAL COST 165,000.00 75,000.00 100,000.00
    PRODUCTION 15,000.00 10,000.00 20,000.00
    UNIT COST 11.00 7.50 5.00

    GROSS PROFIT
    SALES UNITS 13,000.00 9,000.00 10,000.00

    SALES 260,000.00 135,000.00 95,000.00


    COST OF SALES 143,000.00 67,500.00 50,000.00
    GROSS PROFIT 117,000.00 67,500.00 45,000.00

    PRODUCT T SALES UNITS SALES COST OF SALES


    UNIT COST (NRV) 9.50 10,000.00 95,000.00 50,000.00
    AT SPLIT OFF 7.00 10,000.00 70,000.00 50,000.00

    DI KO SURE TO MHIE
    GROSS PROFIT
    45,000.00
    20,000.00
    PRUDENTIAL COMPANY
    JOINT COST 150,000.00
    PRODUCT E PRODUCT S PRODUCT C TOTAL
    UNITS PRODUCED 30,000.00 15,000.00 13,000.00
    SALES PRICE 4.30 6.60 6.00
    SALES VALUE 129,000.00 99,000.00 78,000.00
    SEPARABLE PROCESSING COST 30,000.00 24,000.00 27,000.00
    NRV 99,000.00 75,000.00 51,000.00 225,000.00

    ALLOCATED COST 66,000.00 50,000.00 34,000.00

    COST
    PRODUCT S
    SPLIT OFF 5.50
    UNITS PRODUCED 15,000.00
    REVENUE 82,500.00
    COST REVENUS 50,000.00
    PROFIT 32,500.00 AT SPLIT OFF

    SALES VALUE 99,000.00


    TOTAL COST 74,000.00
    PROFIT 25,000.00 AFTER FURTHER PROCESSING
    MARTENS COMPANY
    BY-PRODUCT Z
    QUANTITY PROCESSED 2,000.00
    SALES PRICE UNIT 9.00
    FURTHER PROSSCESING COST PER UNIT 2.00
    MAKETING & ADMINISTRATIVE EXPENSE 1.00
    OPERATING PROFIT PER UNIT 2.00 4.00
    8,000.00

    JOINT COST 208,000.00


    BY PRODUCT (Z) 8,000.00
    JOINT COST 200,000.00

    PRODUCT X PRODUCT Y
    SALES PRICE UNIT 20.00 25.00
    FUTHER PROCESSING COST PER UNIT 5.00 7.00
    15.00 18.00
    QUANTITY PROCESSED 8,000.00 10,000.00
    NRV 120,000.00 180,000.00 300,000.00

    ALLOCATED JOINT COST 80,000.00 120,000.00


    GETTY COMPANY
    1
    JOINT COST 288,000.00

    PRODUCT
    A B C
    UNITS PRODUCED 1,000.00 3,000.00 5,000.00
    SALES PER UNIT 100.00 80.00 50.00
    SALES VALUE 100,000.00 240,000.00 250,000.00
    FUTHER PROCESSING COSTS 25,000.00 60,000.00 105,000.00
    NRV 75,000.00 180,000.00 145,000.00 400,000.00

    ALLOCATED C0ST 54,000.00 129,600.00 104,400.00


    FUTHER PROCESSING COSTS 25,000.00 60,000.00 105,000.00
    TOTAL COST 79,000.00 189,600.00 209,400.00
    UNITS PRODUCED 1,000.00 3,000.00 5,000.00
    UNIT COST 79.00 63.20 41.88

    UNITS PRODUCED 1,000.00 3,000.00 5,000.00


    UNITS SOLD 800.00 2,500.00 4,300.00
    ENDING INVENTORY 200.00 500.00 700.00
    UNIT COST 79.00 63.20 41.88
    COST OF ENDING INV 15,800.00 31,600.00 29,316.00

    4 PRODUCT B
    SALES PER UNIT 80.00
    SPLIT OFF 65.00
    15.00
    UNITS SOLD 3,000.00
    REVENUE 45,000.00
    6,000.00 39,000.00
    FPC 60,000.00
    ALLOCATED FIXED COST 18,000.00
    VARIABLE COST 1,000.00 41,000.00
    OPERATING INCOME/LOSS - 2,000.00
    2
    PRODUCT
    A B C
    SALES PER UNIT 100.00 80.00 50.00
    SPLIT OFF 60.00 65.00 25.00
    40.00 15.00 25.00
    UNITS PRODUCED 1,000.00 3,000.00 5,000.00
    REVENUE 40,000.00 45,000.00 125,000.00
    FPC 25,000.00 60,000.00 105,000.00
    OPERATING INCOME/LOSS 15,000.00 - 15,000.00 20,000.00

    3 PRODUCT B
    SALES PER UNIT 80.00
    SPLIT OFF 65.00
    15.00
    UNITS PRODUCED 3,000.00
    REVENUE 45,000.00
    FPC 60,000.00
    ALLOCATED FIXED COST 18,000.00 42,000.00
    INCOME/LOSS 3,000.00

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