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West Coast Designs produces three products: super, deluxe, and generic. Super and deluxe are its main products; generic is a by-product of super. Information on the past months production processes follows:

• In Department A, 286,000 units of the raw material X-1 are processed at a total cost of $597,398. After processing in Department A, 50 percent of the units are transferred to Department B, and 50 percent of the units (now unprocessed deluxe) are transferred to Department C.

• In Department B, the materials received from Department A are processed at an additional cost of $210,000. Seventy percent of the units become super and are transferred to Department D. The remaining 30 percent emerge as generic and are sold at $5.20 per unit. The additional processing costs to make generic salable are $67,600.

• In Department C, deluxe is processed at an additional cost of $980,000. A normal loss of 10 percent of the units of good output of deluxe occurs in this department. The remaining good output is then sold for $43 per unit.

• In Department D, super is processed at an additional cost of $83,000. After this processing, super can be sold for $15 per unit.

Required:

Prepare a schedule showing the allocation of the $597,398 joint cost to super and deluxe using the estimated net realizable value approach. Revenue from the sale of by-products should be credited to the manufacturing costs of the related main product. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.)

	Super Deluxe Sales value after completion Sales revenue from Generic Separate processing costs: Department B Department C Department D Additional processing cost for Generic Approximate net realizable values $0 $0

	Cost Allocation Super Deluxe

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