good day,

kindly, answer the below question with an explanation for each step.

Q. Taha Company produces joint three products: Product A, Product B, and Product C.

During the year, joint costs of processing the three products were SAR400, 000. The following information were given to you as follows:

Product	Units Produced	Selling price per unit at split-off point(SR)	Expenses per unit after split-off point ( (SR)	Selling price per unit after split-off point(SR)
A	400,000	20	20	40
B	400,000	18	15	28
C	800,000	12	14	17

Required:

b. Allocate the joint costs using the net realizable value method.

the answer will lead to :

Allocation of Joint Cost

SR 205,128

SR 133,333

SR 61,539

SR 400,000

now my question is from the 61,539 come from ? since Product C (Net Realisable Value / Total Net Realisable Value) Joint cost is 61,538, not 61,538.

Product C

(2,400,000/15,600,000) 400,000

SR 61,538

Thank you in advance for not copying other's answers. << important