a. Physical-units method Sale Value at split-off method Approximated Net realizable value method Problem 2: Joint Cost Allocation Jean Company produces four products, which have a manufacturing cost of P672,000 at the split-off point. Data pertaining to these products follow: Sales Value at Units Weight Product Split-off per unit Produced Factors ABCD 36.00 20,000 9 10.50 32,000 16.5 18.00 36,000 15 16.50 24,000 18 Required: Allocate the total joint cost, using: 1. Average unit cost method or Physical output method 2. Market Value method or relative sales value method 3. Weighted Average Method Problem 3 Joint Cost Allocation The Bangles Corporation manufactures two products, X and Y in a joint process. The data from the production of the two products is as follows: Direct Materials used P720,000 Production Output Units