In a process in which there are no work in progress stocks, two joint products (J and K) are created. Information (in units) relating to last month is as follows:

Joint production costs last month were £110 000 and these were apportioned to the joint products based on the number of units produced. What were the joint production costs apportioned to product J for last month?

(a) £63,800

(b) £64,000

(c) £66,000

(d) £68,200

of Closing finished goods 300 200 200 Product Sales Opening finished goods 100 400 400 stock stock of 6000 4000 3000 K