A process generated three products as: 100 kg of A, 250 Litres of B and 200 units of C. Joint cost incurred OMR 55,000. Selling prices are: OMR 5 per kg of A, OMR 6 per litre of B and OMR 10 per unit of C. Further processing cost incurred: OMR 1,000, OMR 5,000 and OMR 4,500 respectively for A, B and C. Estimated profit percentages on the selling price are 15% for A, 10% for B and 13% for C. Consider the given information and decide which of the following method is not appropriate to allocate the joint costs among the joint products. a. Reverse cost method b. Survey method C. Average cost method d. Physical unit method