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    Jawaban Problem 17-30

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    Tenniki Febrina
    1. Assuming joint costs are allocated using the relative-sales-value method, Kappa is allocated $9,000 and Omega is allocated $15,000. 2. Using this method, the sales value at split-off for Delta is $60,000. 3. Using the net-realizable-value method, Delta is allocated $37,800 of joint costs, Kappa is allocated $12,000, and Omega is allocated $10,200.

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    Jawaban Problem 17-30

    Uploaded by

    Tenniki Febrina
    205 views3 pages
    1. Assuming joint costs are allocated using the relative-sales-value method, Kappa is allocated $9,000 and Omega is allocated $15,000. 2. Using this method, the sales value at split-off for Delta is $60,000. 3. Using the net-realizable-value method, Delta is allocated $37,800 of joint costs, Kappa is allocated $12,000, and Omega is allocated $10,200.

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    jawaban Problem 17-30 (1)

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    1. Assuming joint costs are allocated using the relative-sales-value method, Kappa is allocated $9,000 and Omega is allocated $15,000. 2. Using this method, the sales value at split-off for Delta is $60,000. 3. Using the net-realizable-value method, Delta is allocated $37,800 of joint costs, Kappa is allocated $12,000, and Omega is allocated $10,200.

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    © All Rights Reserved
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    Download as docx, pdf, or txt
    205 views3 pages

    Jawaban Problem 17-30

    Uploaded by

    Tenniki Febrina
    1. Assuming joint costs are allocated using the relative-sales-value method, Kappa is allocated $9,000 and Omega is allocated $15,000. 2. Using this method, the sales value at split-off for Delta is $60,000. 3. Using the net-realizable-value method, Delta is allocated $37,800 of joint costs, Kappa is allocated $12,000, and Omega is allocated $10,200.

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    ■ Problem 17–30

    Berger Company manufactures products Delta, Kappa, and Omega from a joint process.
    Production, sales, and cost data for July follow.
    Delta Kappa Omega Total
    Units produced ..................................................... 4,000 2,000 1,000 7,000
    Joint cost allocation............................................... $36,000 ? ? $ 60,000
    Sales value at split-off ........................................... ? ? $15,000 $100,000
    Additional costs if processed further ................... $ 7,000 $ 5,000 $ 3,000 $ 15,000
    Sales value if processed further ............................ $70,000 $25,000 $20,000 $115,000

    Required:
    1. Assuming that joint costs are allocated using the relative-sales-value method, what were
    the joint costs allocated to products Kappa and Omega?
    2. Assuming that joint costs are allocated using the relative-sales-value method, what was the
    sales value at split-off for product Delta?
    3. Use the net-realizable-value method to allocate the joint production costs to the three
    products.
    Jawaban

    1). Joint cost allocated to kappa and omega using relative sales method ?
    Allocation to Omega
    Omega sales price $ 15,000
    Total sales price $ 100,000
    Joint cost $ 60,000
    Allocation of joint cost to omega $ 9,000
    (60,000 x 15,000 /100,000)= 9,000
    Allocation to Kappa
    Total joint cost $ 60,000
    Less:Allocated to Delta $ (36,000)
    Less:Allocated to Omega $ (9,000)
    Allocated to Kappa $ 15,000

    kappa omega
    Joint cost allocation $ 9,000 $ 15,000

    2). Calculation of sales value of Delta using relative sales method


    Joint cost allocated $ 36,000
    Total joint cost $ 60,000
    Total sales price $ 100,000

    Sales price of delta $ 60,000


    (100,000 x 36,000/60,000)
    Delta sales value of split off point $ 60,000

    3). Allocation of joint cost using net realizable value?


    Sales price Incremental Net Relative Allocation
    at further cost realizable portion of joint cost
    processing value
    [A] [B] [A-B] [D] [CxD]
    Delta 70,000 7,000 63,000 63% $ 37,800
    Kappa 25,000 5,000 20,000 20% $ 12,000
    Omega 20,000 3,000 17,000 17% $ 10,200
    total 115,000 15,000 100,000 60,000

    Calculation of relative portion


    Delta (63,000/100,000) = 63%
    Kappa (20,000/100,000) = 20%
    Omega (17,000/100,000) = 17%

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