Tanner Corporation Produced 3,660 Units, Consisting of Three Separate Products

Multiple Choice

Tanner Corporation produced 3,660 units, consisting of three separate products, in a joint process for the year. The market for these products was so unstable that it was not practical to estimate the selling price of the products. A cost of $425,000 was incurred in the joint process. Product X's production was 80% of product Y's while product Z's production was 125% of product Y's. What is the amount of the joint cost allocable to product X (rounded to the nearest whole dollar) assuming Tanner uses the physical quantities method of allocation?

A) $111,475.
B) $114,865.
C) $139,344.
D) $141,667.