Question: A joint production process that cost $240,000 generated two main products. P1 has 15,000 units and can be sold at split-off point for $300,000. P2

A joint production process that cost $240,000 generated two main products. P1 has 15,000 units and can be sold at split-off point for $300,000. P2 has 25,000 units and can be sold at split-off point for $200,000. A by-product can be sold for $30,000. If the sale value of the by-product is deducted from the joint costs of the main products, how much is P1s share of the total costs?

a.

$105,000.

b.

$184,000.

c.

$216,000.

d.

$126,000.

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