Physical Units Method
Alomar Company manufactures four products from a jointproduction process: barlon, selene, plicene, and corsol. The jointcosts for one batch are as follows:
| Direct materials | $68,628 |
| Direct labor | 36,803 |
| Overhead | 27,634 |
At the split-off point, a batch yields 1,872 barlon, 2,753selene, 2,643 plicene, and 3,744 corsol. All products are sold atthe split-off point: barlon sells for $15 per unit, selene sellsfor $18 per unit, plicene sells for $27 per unit, and corsol sellsfor $32 per unit.
Required:
1. Allocate the joint costs using the physicalunits method. If required, round your percentage allocation to fourdecimal places and round allocated costs to the nearest dollar.Note: The total of the allocated cost does not equal to the oneprovided in the question data due to rounding error.
| Allocated Joint Cost |
| Barlon | $ | |
| Selene | | |
| Plicene | | |
| Corsol | | |
| Total | $ | |
2. Suppose that the products are weighted asshown below:
| Barlon | 1.2 |
| Selene | 2.1 |
| Plicene | 1.2 |
| Corsol | 2.3 |
Allocate the joint costs using the weighted average method. Ifrequired, round your percentage allocation to four decimal placesand round allocated costs to the nearest dollar.
| Allocated Joint Cost |
| Barlon | $ | |
| Selene | | |
| Plicene | | |
| Corsol | | |
| Total | $ | |
