Barry Company Manufactures X-111, X-112, and X-113 from a Joint

Essay

Barry Company manufactures X-111, X-112, and X-113 from a joint process. The following information is available for the period just ended:
$\begin{array}{llll}&\underline {{\mathrm{X}-111} }& \underline {{\mathrm{X}-112}} &\underline { {\mathrm{X}-113}} &\underline {\text { Total }}\\\text { Units produced}&{6,000}&{14,000}&{30,000}& {50,000} \\\text { Joint cost allocation}&? & \$ 18,400 & ? & \$ 80,000 \\\text { Sales value at split-off}&\$ 104,000 & ? & ? & \$ 260,000\end{array}$ Required:
A. Does Barry allocate joint costs by using the physical-units method? Explain.
B. Assume that Barry does not use the physical-units method but instead allocates joint costs by using the relative-sales-value method. Find the four unknowns in the preceding table.