Restaurant Products Produces Two Products, X and Y, in a Single

Multiple Choice

Restaurant Products produces two products, X and Y, in a single process. In 2011, the joint costs of this process were $25,000. In addition, 4,000 units of X and 6,000 units of Y were produced. Separable processing costs beyond the split-off point were X - $10,000; Y - $20,000. X sells for $10.00 per unit; Y sells for $7.50 per unit.
What amount of joint costs will be allocated to Product X using the physical units method?

A) $-0-
B) $10,000
C) $25,000
D) $15,000