Mathematics · Joint Product Costing

J Co manufactures two joint products and one by-product from Process 1. The following information relates to February 20X7: Materials input to process: $370,000 Conversion costs: $134,500 Output and sales data: - Joint product X: 75,000 units, Sales revenue per unit: $17.00 - Joint product Y: 45,000 units, Sales revenue per unit: $11.00 - By-product Z: 5,000 units, Sales revenue per unit: $2.50 The policy of J Co is to reduce process costs with the sales revenue of By-product Z and to apportion the joint costs of Products X and Y on the basis of units produced at the split-off point. What are the common costs apportioned to Joint product Y in February 20X7 (to the nearest $)?