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Argon Manufacturing Company processes direct materials up to the split off point where two main products (U and V), and one by- product, X, are obtained and sold. The following information was collected for last quarter of the calendar year: Direct materials processed: 10,000 gallons (note: processing results in some shrinkage of material) Production: Product U 4700 gallons Product V 4500 gallons By product Product X 1100 Sales price: Product Product v Product X $150.00 per gallon $100.00 per gallon 10.00 per gallon by-product The cost of purchasing 10,000 gallons of direct materials and processing it up to the split off point was $975,000. How much of the $975,000 of joint costs are allocated to the by- product using the production method to account for by-product cost? You Answered 191.000 Correct Answer 11,000 margin of error +/- 1