1)

Scotland Beauty Products manufactures face cream, body lotion, and liquid soap in a joint manufacturing process. At the split-off point, the company has 300 pounds of face cream, 200 pounds of body lotion, and 300 pounds of liquid soap and has incurred $200,000 in joint costs.

Using the physical units method, allocate the joint costs to:

a. Face Cream		$
b. Body Lotion		$
c. Liquid Soap		$