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Answer (C) is correct . Total sales value at split-off is $800,000 [(2,500 *$100) + (5,000*$80) + (7,500*$20)]. Product S accounts for 50% (5,000*$80 = $400,000) of the sales value and therefore $360,000 ($720,000*50%) of the joint costs. The total cost of Product S is $510,000 ($360,000 allocated costs + $150,000 differential costs)
Answer (A) is incorrect because The amount of $375,000 is the total cost of R.
Answer (B) is incorrect because The amount of $390,000 is based on the physical units method of allocating the joint costs.
Answer (D) is incorrect because The amount of $571,463 uses the sales value at split-off based on actual sales.