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Red Sauce Canning Company processes tomatoes into catsup, tomato juice, and cann

ID: 2364648 • Letter: R

Question

Red Sauce Canning Company processes tomatoes into catsup, tomato juice, and canned tomatoes. During the summer of 20X2, the joint costs of processing the tomatoes were $420,000. There was no beginning or ending inventories for the summer. Production and sales value information for the summer is as follows: Product Product Cases Sales Value at Splitoff Point Separable Costs Selling Pric Catsup 100,000 $6 per case $3.00 per case $28 per case Juice 150,000 8 per case 5.00 per case 25 per case Canned 200,000 5 per case 2.50 per case 10 per case Determine the amount allocated to each product if the estimated net realizable value method is used, and compute the cost per case for each product

Explanation / Answer

) Red Sauce Canning Company processes tomatoes into catsup, tomato juice, and canned tomatoes. During the summer of 2015, the joint costs of processing the tomatoes were $420,000. There was no beginning or ending inventories for the summer. Production and sales value information for the summer is as follows:

Product

Cases

Separable Costs

Selling Price

Catsup

100,000

$3.00 per case

$28 per case

Juice

150,000

5.00 per case

25 per case

Canned

200,000

2.50 per case

10 per case

          Required:

Determine the amount allocated to each product if the estimated net realizable value method is used, and compute the cost per case for each product.

Product

Expected Sales Value

Separable Costs

Net Realizable Value

Percentage

Catsup

$2,800,000

$300,000

$2,500,000

35.71

Juice

3,750,000

750,000

3,000,000

42.86

Canned

2,000,000

500,000

1,500,000

21.43

Totals

$7,000,000

100.00

Product

Percentage

Joint Costs

Allocated

Separable Costs

Product Costs

Catsup

35.71% ×

$420,000 =

$149,982 +

$300,000 =

$449,982

Juice

42.86% ×

420,000 =

180,012 +

750,000 =

930,012

Canned

21.43% ×

420,000 =

90,006 +

500,000 =

590,006

Catsup cost per case   = $449,982/100,000 = $4.50

Juice cost per case      = $930,012/150,000 = $6.20

Canned cost per case = $590,006/200,000 = $2.95


Product

Cases

Separable Costs

Selling Price

Catsup

100,000

$3.00 per case

$28 per case

Juice

150,000

5.00 per case

25 per case

Canned

200,000

2.50 per case

10 per case

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