Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

تمرين 19

Physical Units Method
Alomar Company manufactures four products from a joint production process: barlon, selene, plicene, and corsol. The joint costs for one batch are as follows:

At the split-off point, a batch yields 1,400 barlon, 2,600 selene, 2,500 plicene, and 3,500 corsol. All products are sold at the split-off point: barlon sells for $15 per unit, selene sells for $20 per unit, plicene sells for $26 per unit, and corsol sells for $35 per unit.
Carry out all percent calculations to four significant digits.
Required:
1. Allocate the joint costs using the physical units method.
2. Suppose that the products are weighted as shown on page 368.

Allocate the joint costs using the weighted average method.