Collie Company has a joint process that produces three products: R, D and A. Each product may be sold at split-off or processed further and then sold. Joint processing costs for a year amount to $300,000. Other relevant data are as follows:
Product
Sales Value
Costs after
at Split-Off
Split-Off
at Completion
$
R
120,000
260,000
420,000
D
80,000
140,000
190,000
A
150,000
350,000
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