The Oxnard Corporation processes a liquid component up to the splitoff point where two products, Mr. DirtOut and Mr. SinkClean, are produced and sold. There was no beginning inventory. The following material was collected for the month of January:

Direct materials processed:

250,000 litres (242,500 litres of good product)

Production:	Mr. DirtOut	147,500 litres
	Mr. SinkClean	95,000 litres
Sales:	Mr. DirtOut	140,500 at $110 per litre
	Mr. SinkClean	91,000 at $100 per litre

The cost of purchasing 250,000 litres of direct materials and processing it up to the splitoff point to yield a total of 242,500 litres of good product was $380,000. What are the physical volume proportions to allocate joint costs for Mr. DirtOut and Mr. SinkClean, respectively?

Question 21Select one:

a.

39.18% and 60.82%

b.

41.00% and 59.00%

c.

59.79% and 40.21%

d.

59.00% and 41.00%

e.

60.82% and 39.18%