$200,000 plus a variable cost of 50.75 per pound. Miami Milling plans to process five hundred twenty - five thousand pounds of oats in 200, at a purchase price of $315,000. Requirements 1. Allocate all the joint costs to oat flour and oat bran using the physical-units method. 2. Allocate all the joint costs to oat flour and oat bran using the relative-sales-value method. the relative-sales-value method. the relative-sales-value method. (Round the weighting to three decimal places.)