input into procres                Direct materials 16,000 litres, cost $120,000

                                         Direct lacour $240,000

                                         Factory overheads are absorbed at 100% of prime cost

output from process            Scrap normally accounts for 10% of input and can be sold for $20 per litre. Actual scrap in Janary

                                         20X2  was  10% of input. Proceeds from the sale of scrap is credited to the process account.(这段什么意思)

                                         Chemical A--7,200 litres

                                         Chemical B--4,320 litres

                                         Chemical C--2,880 litres

The selling price of the chemical is: Chemical A  $50 per litre

                                                  Chemical B  $40

                                                  Chemical C  $30

用ralative sales value method算A的joint costs

thx!