Final answer:
To allocate the joint costs of ice cream production, divide the total cost by the total production to find a per-gallon cost and multiply this by the gallons produced for each flavor.
Step-by-step explanation:
The question pertains to the allocation of joint costs in the production of different flavors of ice cream, including vanilla, strawberry, and chocolate. To answer this, one must divide the total joint costs of $72,100 by the total production in gallons to get a cost per gallon, then assign this cost to each flavor based on the gallons produced. For example, if we simply divide the total costs by the total gallons, which are the sum of the gallons of all flavors (3,300 gallons of vanilla + 3,000 gallons of strawberry + 1,800 gallons of chocolate), we get a cost per gallon which is then multiplied by the number of gallons for each flavor to allocate joint costs appropriately.
To illustrate with a hypothetical calculation (since the flavor of the fourth type of ice cream and its production volume are not provided), if there were a total of 8,100 gallons produced ($72,100 / 8,100 gallons), this would result in a cost of $8.90 per gallon of ice cream. The vanilla would then be assigned a joint cost of $29,370 (3,300 gallons x $8.90/gallon), the strawberry would have a cost of $26,700 (3,000 gallons x $8.90/gallon), and the chocolate would be assigned a cost of $16,020 (1,800 gallons x $8.90/gallon).