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

Barry Chemical Company manufactures X-111,X-112,and X-113 from a joint process.The following information is available for the period just ended:
A.Does Barry allocate joint costs by using the physical-units method? Explain.
A.No.X-112 comprises 28% of the total units produced (14,000 / 50,000);however,the product was allocated 23% of the total joint cost ($18,400 / $80,000).Apparently,then,another method is being used.
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.
B.X-111 has 40% of the sales value ($104,000 / $260,000),resulting in 40% of the joint cost ($80,000 * 40%),or $32,000.This leaves $29,600 to be allocated to X-113 ($80,000 - $32,000 - $18,400).The sales values follow by using the same percentages that are used in the cost allocation ($18,400 / $80,000 = 23%;$260,000 * 23% = $59,800)and ($29,600/ $80,000 = 37%;$260,000 * 37% = $96,200).