Data Pertaining to a Company's Joint Manufacturing Process for the Current

Multiple Choice

Data pertaining to a company's joint manufacturing process for the current period follows: $\begin{array}{lcc}&\text { Product }&\text { Product }\\& \underline { A }& \underline { B }\\\text { Quantities produced } & 200 \mathrm{lbs} . & 100 \mathrm{lbs} . \\\begin{array}{c}\text { Processing cost after } \\\text { products are separated }\end{array} & \$ 1,100 & \$ 400 \\\begin{array}{l}\text { Market value at point } \\\text { of separation }\end{array} & \$ 8 / 1 \mathrm{~b} & \$ 16 / 1 \mathrm{~b} .\end{array}$ What cost amount should be allocated to Product A for this period's $660 of joint costs on the basis of market value at the point of separation?

A) $330.00
B) $440.00
C) $220.00
D) $194.12
E) $484.00