1. Joint products A and B emerge from common processing that costs $118,000 and yields 4,000 units of Product A and 3,000 units of Product B. Product A can be sold for $300 per unit. Product B can be sold for $100 per unit. How much of the joint cost will be assigned to Product A if joint costs are allocated on the basis of relative sales values? (Do not round your intermediate calculations.)

$84,400$89,400$91,900$94,400

2.

Lubbock Air is a large airline company that pays a customer relations representative $8,875 per month. The representative, who processed 1,100 customer complaints in January and 1,320 complaints in February, is expected to process 21,300 customer complaints during 2015.

Required:

a.	Determine the total cost of processing customer complaints in January and in February.(Do not round your intermediate calculations.)
	Month Allocated cost January ? February ?