Answer:
$9,000
Explanation:
Calculation for the amount of gross profit that should be recognize
First step is to calculate the
A's sale value = 6,000 unit*12 per unit
A's sale value = $72,000
Second Step is to calculate B's sale value
B's sale value = 14,000 units*4 per unit
B's sale value= $56,000
Third step is to calculate the Total sale value
Total sale value = $72,000 + $56,000
Total sale value= $128,000
Fourth Step is to calculate the Cost of goods sold of A for 6,000 units and 2,000 units
Cost of goods sold of A for 6,000 units = ($72,000/$128,000) * $80,000
Cost of goods sold of A for 6,000 units = 0.5625*$80,000
Cost of goods sold of A for 6,000 units= $45,000
Cost of goods sold of A for 2,000 units = $45,000*2,000/6,000
Cost of goods sold of A for 2,000 units = $15,000
Last step is to calculate the Gross profit of A for 2,000 units
Gross profit of A for 2,000 units = (2,000*12 per units) - 15,000
Gross profit of A for 2,000 units = $24,000 - $15,000
Gross profit of A for 2,000 units = $9,000
Therefore the amount of gross profit that should be recognize will be $9,000