[chelseahsu789]

Hi Can you help me below question
the practices test of finding the cost of the value of the closing inventory of product X
Total Joint costs $ 384,000
Further processing cost (product H) $ 159,600
Using the Joint cost apportioned to H = 228,000 sales / 640,000 total sales x cost $384000 = $136,800
Total Product cost ($136,800 + 159,600) = $296,400
** Closing inventory values of H = 28,000 / 228,000 X 296,400 = $36,400
My Question is where can i get this **28,000** from

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