De Guzman, Kyla 11/29/2022

BSA III-A AECSTI

Problem 2: Meadows Company

1. Sales value at split-off

Product SV at SO Share In Joint Cost Addt'l Cost Total Cost

A 88,000 105,600 19,800 125,400
B 77,000 92,400 15,400 107,800
C 55,000 66,000 11,000 77,000
220,000 264,000 46,200 310,200

Computation of Share In Joint Cost Share In Joint + Additional Cost= Total cost
105600 125,400
92400 107,800
66000 77,000

2. Physical Units

Product Units Produced Cost per Unit Share In Joint Cost Addt'l cost
A 13,200 10 132,000 19,800
B 8,800 10 88,000 15,400
C 4,400 10 44,000 11,000
26,400 264,000 46,200

Computation of Share In Joint Cost Share In Joint + Additional Cost= Total cost Cost per Unit
132000 151,800 10
88000 103,400 10
44000 55,000 10
 Total Cost
125,400
107,800
77,000
310,200

Addt'l cost Total Cost

19,800 151,800
15,400 103,400
11,000 55,000
46,200 310,200

Cost per Unit

10
10
10
Problem 3: Anchor Company

1. Market Value Method

Product SV at SO Percentage Share In JC Addt'l cost

A 420,000 60% 252,000 88,000
B 270,000 60% 162,000 30,000
C 60,000 60% 36,000 12,000
750,000 450,000 130,000

Computation of Share In Joint Cost Share In Joint + Additional Cost= Total cost Percentage
252000 340,000 60
162000 192,000 60
36000 48,000 60

2. Average Unit Cost Method

Product Unit Produced Ave. Unit Cost Share In JC Addt'l cost
A 50,000 4.50 225,000 88,000
B 40,000 4.50 180,000 30,000
C 10,000 4.50 45,000 12,000
100,000 450,000 130,000

Computation of Share In Joint Cost Share In Joint + Additional Cost= Total cost Average Unit Cost
225000 313,000 450
180000 210,000 450
45000 57,000 450
Addt'l cost Total Cost
88,000 340,000
30,000 192,000
12,000 48,000
130,000 580,000

Percentage
60
60
60

Addt'l cost Total Cost

88,000 313,000
30,000 210,000
12,000 57,000
130,000 580,000

Average Unit Cost

4.5
4.5
4.5