Products X,Y,and Z Are Produced from the Same Process at a Cost

Multiple Choice

Products X,Y,and Z are produced from the same process at a cost of $5,200.Five thousand pounds of raw material yields 1,500 X,2,500 Y,and 1,000 Z.Selling prices are: X $2 per unit,Y $4 per unit,Z valueless.The ending inventory of X is 50 units.What is the value of the ending inventory if joint costs are allocated using net realizable value?

A) $21.67.
B) $31.20.
C) $40.00.
D) $42.00.