... 86, 016 169,796 278,204 $373,296 67.2% 67.2% 38.4% 16- 8 © 2012 Pearson Education, Inc Publishing as Prentice Hall SM Cost Accounting 14/e by Horngren To download more slides, ebooks, solution manual. .. Joint Costs $34,560 39,360 16, 320 5,760 $96,000 16- 20 © 2012 Pearson Education, Inc Publishing as Prentice Hall SM Cost Accounting 14/e by Horngren To download more slides, ebooks, solution manual. .. SM Cost Accounting 14/e by Horngren To download more slides, ebooks, solution manual and test bank, visit http://downloadslide.blogspot.com a b c Revenues Joint costs Separable costs Total cost