Question: 2,330,000 joint processing costs Sales % Litres further processing NSV joint cost St1 300000 1500000 250000 1250000 Bs2 275000 1787500 180000 1607500 Zy3 180000 630000

2,330,000 joint processing costs
Sales %
Litres further processing NSV joint cost
St1 300000 1500000 250000 1250000
Bs2 275000 1787500 180000 1607500
Zy3 180000 630000 55000 575000
755000 3917500 485000 3432500

what are the joint costs

The current policy is to apportion the joint processing costs incurred prior to the split-off point to the joint products on a net sales value basis.

The three products are all processed further before sale.

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