Georgette Rheingold owns and operates a fruit smoothie manufacturing operation,

Georgette Rheingold owns and operates a fruit smoothie manufacturing operation, Nutri-smoothie. She processes fruit and adds it to yogurt and produces fruit smoothies, the main product. She sells the rinds and other waste to a recycling organization that turns the waste into compost. Neither product requires processing after the split-off point. Information for last month’s operations follows:

Joint costs of smoothie production ………………………$12,000

Smoothie production (in ½ L bottles) …………………….20,000

Price per bottle ………………………………………………..$2

Sales last month (bottles) …………………………………18,000

Compost production …………………………………..10,000 kg

Compost sales …………………………………………..8,000 kg

Compost revenue …………………………………………$2,000

REQUIRED

A. What is Nutri-smoothie’s gross margin for last month if the by-product value is recognized at the time of production?

B. What is Nutri-smoothie’s gross margin for last month if the by-product value is recognized at the time of sale?

C. Calculate the inventory value for both smoothies and compost on the under the methods used in Parts A and B.

 

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