The following selected data were taken from the accounting records of Colorado Enterprises: Month Machine Hours Manufacturing Overhead May 46,000 $889,000 June 60,000 $1,130,000 July 68,000 $1,274,000 August 52,000 $980,000 Manufacturing overhead consists of three different costs; (1) machine supplies (variable), (2) property taxes (fixed), and (3) plant maintenance (semivariable). July's overhead costs were $136,000 for machine supplies, $19,200 for property taxes, and $1,118,800 for plant maintenance. Determine the machine supplies cost for May.

Solomon chemical company makes three products, b7, k6, and x9, which are joint products from the same materials. in a standard batch of 320,000 pounds of raw materials, the company generates 70,000 pounds of b7, 150,000 pounds of k6, and 100,000 pounds of x9. a standard batch costs $3,840,000 to produce. the sales prices per pound are $10, $14, and $20 for b7, k6, and x9, respectively. (a) allocate the joint product cost among the three final products using weight as the allocation base. (b) allocate the joint product cost among the three final products using market value as the allocation base. (c) allocate the joint product cost among the three final products using weight as the allocation base.