Joint cost 400000 after phase one of production there are 3 product A= 75000 units B= 25000 units C= 50000 units

1/6 share allocation to product B   Answer option>>>>>>>>>>>>>>  B-66667

Different methods to allocate the cost. But here due to units, we will allocate according to units produced.

Sum of all the units =75,000+25,000+50,000 =150,000 Units

Total Joint Cost =400,000, 

So, for Product B

=400,000/150,000*25,000 =66,666.67 Cost

So, (B) is the Correct Ans

at its simple form, there is a total of150,000 units across the3 products.

[75' +25' +50'] =150'

assuming each of the3 products absorb equality quantity of output of the joint cost process product.

so per unit cost must be  2.67 (rounded)

[400/150 =2.66666]

making the answer66,667 is the correct answer,  Option B)

B-66667. The cost allocation is3:1:2. 

B

costs allocated to B =400000 * (25000/150000)

                                  =66667

as per weighted average cost allocation path, the cost should be allocated to product B is66667

AN >>>>>>>>>>>>>>>>>>>>>>>>>>B-66667