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This answer results from using only the joint cost as the cost of sales. The joint cost plus the separable cost is the cost of the units.
The total per unit cost of the 60,000 units of AM-12 after processing further consists of an allocation of the joint cost plus the additional processing costs, which are separable costs. 60% (60,000 ÷ [60,000 + 40,000]) of the joint cost of $300,000 is allocated to the A-12, or $180,000. That plus the additional processing costs of $90,000 equals total cost of $270,000 for the 60,000 units of AM-12 after further processing, or $4.50 per unit. The sale price is $5.50 per unit, so the contribution margin per unit is $5.50 ? $4.50, or $1.00 per unit. The operating profit for sale of 50,000 units is 50,000 × $1.00, or $50,000. The cost of the 10,000 units remaining in inventory (60,000 units produced ? 50,000 units sold) is 10,000 × $4.50, or $45,000.
This answer results from using an inventory value of $1.50 per unit for the unsold units of AM-12, which represents only the separable costs. The inventory value consists of both the joint costs and the separable costs.
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