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18/12/2013, 09:12
... 1,800 1 ,200 $200 100 50 $100 100 60 $3 ,200 2,100 1,500 351 Chapter Cost Allocation for Joint Products and By- Products characteristic of the joint products as the proration base All joint products ... 1,800 1 ,200 3,400 2 ,200 1,500 Quantity $ 5,023 ,200 2,088,000 1,512,000 6,752,400 2,684,000 2,250,000 $20, 309,600 The April 200 0 journal entries for Delectable Edibles Company are shown in Exhibit ... Joint Products and By- Products ACCOUNTING FOR BY- PRODUCTS AND SCRAP Because the distinction between by- products and scrap is one of degree, these categories have been discussed together by presenting...