... exceeded $9 million. More litigation has ensued.SOURCE: Andrea Foster, “Borden Faces Criminal Charges in Waste Dumping Case,” Chemical Week(February 3–10, 199 9), p. 16.REALITY CHECK Chapter 9 Cost ... 2,266 1,520 1,840Tons sold 1 ,98 6 1,220 1,500Ending inventory 280 300 340ϫ FIFO unit costs $ 90 2.72a$ 615. 89 b$ 4 39. 87cEI valued at FIFO costs $252,762 $184,767 $1 49, 556a($186,000 Ϭ 2,006 ... the sale?Part 2 Systems and Methods of Product Costing370 Chapter 9 Cost Allocation for Joint Products and By-Products3 49 EXHIBIT 9 3Decision Points in a Joint Production ProcessDo not produceDo...