1. Which of the following costs generally can be traced directly to units of product?
a. Indirect materials and assembly labor
b. Assembly labor
c. Indirect materials
d. Overhead costs
2. Joint products A and B emerge from common processing that costs $200,000 and yields 2,000 units of Product A and 1,000 units of Product B. Product A can be sold for $100 per unit. Product B can be sold for $120 per unit. How much of the joint cost will be assigned to Product A if joint costs are allocated on the basis of relative sales values? (Do not round your intermediate calculations.)
a. $125,000
b. $133,333
c. $75,000
d. $100,000