Balbin, Ma. Margarette P.

ACCTG 021-ACTCY31S1 - Strategic Cost Management

Assignment #4

Blue Covy Red Rapid Total

1. Physical measures (kilos) 10,000 kilos 10,000 kilos 20,000 kilos
2. Ratio
Blue covy (10,000/20,000) 50%
Red Rapid (10,000/20,000) 50% 100%
3. Allocated joint costs
Blue covy (50% x 21,000) 10,500
Red Rapid (50% x 21,000) 10,500 21,000
4. Joint cost per piece
Blue covy (10,500/10,000 kilos) 1.05 per piece
Red Rapid (10,500/10,000 kilos) 1.05 per piece