16-22 Joint-cost allocation, sales value, physical measure, NRV methods. Fancy Foods produces two types of microwavable products: beef flavored ramen and shrimp-flavored ramen. The two products share common inputs such as noodle and spices, The production of ramen results in a waste product referred to as stock, which Fancy dumps at negligible costs in a local drainage area. In June 2014, the following data were reported for the production and sales of beef flavored and shrimp-flavored ramen: Data Joint Costs Joint costs (costs of noodes, spices, and other $400,000 2 inputs and processing to splitoff point) Beef Shrimp Ramen Ramen Seeg ining inventory (tons) 0 0 Production (tons) 20,000 28,000 20,000 28 000 7 Sales (lons) ton SL 20 Due to the popularity of its microwavable products, Fancy decides to add a new line of products that targets dieters. These new products are produced by adding a special ingredient to dilute the original ramen and are to be sold under the names Special Band Special S, respectively. Following are the monthly data for all the products: Joint Costs Special B Special Joint costs (costs of noodles, spices, and other $400,000 12 inputs and processing to splitoff point) Separable costs of processing 20.000 tons of 13 Beef Ramen into 25,000 tons of Spedal B $100,000 Separable cost of processing 28.000 tons of 14 Shrimp Ramen into 34.000 tons of Special S $238,000 Beef Shrimp Ramen Ramen Special B Special S 17 Beginning inventory (ons) 20,000 28.000 25.000 34.000 Production (tons) 20000 28 000 19 Transfer for further processing (lons) 25,000 34,000 20 Sales (tons) 5 s 20 17 33 L21 Selling price per ton