Athens, Inc., manufactures argon, xon, and zeon from a joint process. Each gas can be liquefied and sold for a higher price. Data on the process are as follows:

Required
Determine the value for each lettereditem.

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Product Argon Xon 16,000 60,000 Zeon Total Units produced... 4,000 28,000 (a) $120,000 (d) $30,000 200,000 14,000 $10,000 6,000 30,000 140,000 60,000 40,000 240,000 8,000 Sales value at split-off Additional costs to liquify.. Sales value if liquified ..- This amount is the portion of the total joint coct of $120,000 that had been allocated to argon.