A company manufactures two joint products and one by-product in a single process. Data for November are as follows.
??????????????????????????????????????????????????? $
Raw material input??????????????? 216,000
Conversion costs????????????????? ?72,000
There were no inventories at the beginning or end of the period.?
?????????????????????????????????????????????????????????????? Output???????????????????????????????????? Sales price?
??????????????????????????????????????????????????????????????? Units?????????????????????????????????????? $ per unit
Joint product E???????????????????????????????????????21,000??????????????????????????????????????????? 15
Joint product Q????????????????????????????????????? 18,000??????????????????????????????????????????? 10
By-product X?????????????????????????????????????????? 2,000???????????????????????????????????????????? ?2
By-product sales revenue is credited to the process account. Joint costs are apportioned on a sales value basis. What were the full production costs of product Q in November (to the nearest $)?