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题干：Tempo 联合成本法下生产3中产品，这3中产品在分离点时没有市场，都要加工。联合成本是315K.其他产品信息如下

如果Tempo使用NRV法分配联合成本，那么产品C分配的单位联合成本是多少

考点：​Cost Allocation Techniques-Joint Product and By-Product Costing

关键词：​net realizable value​    further processing

解题思路：要熟练掌握联合成本的4中分配方法。

NRV法是以加工后价格-加工成本为基础进行加权平均求出各自比例，然后再分配

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Answer (D) is correct . First, the final sales prices are estimated: Product A: 20,000 units @ $5/unit = $100,000 Product B: 30,000 units @ $6/unit = $180,000 Product C: 50,000 units @ $7/unit = $350,000 From these amounts, separable costs are deducted: ? Product A: $100,000 – (20,000 × $0.70) = $??86,000 Product B: $180,000 – (30,000 × $3.00) = $??90,000 Product C: $350,000 – (50,000 × $1.72) = $264,000 This yields a total final sales value for the entire production run of $440,000. Multiply the total joint costs to be allocated by the proportion of the final expected sales of each product:

Answer (A) is incorrect because The amount of $2.10 results from allocating the $315,000 equally among all three products.
Answer (B) is incorrect because The amount of $2.65 results from failing to use the net realizable value method.
Answer (C) is incorrect because The amount of $3.15 results from dividing total joint costs by total output; in other words, a physical-volume method was used rather than the net realizable value method.