Beta Pharmaceuticals produces medications. During the production process in September 2024, 30,000 units of the main product were manufactured, resulting in 3,000 units of a by-product. The total joint costs incurred during the production process amounted to SAR 200,000. Allocate joint costs to the main product and the by-product using the physical units method.

Requirements:

• Provide a bullet point list of the main points for allocating joint costs.
• Use a paragraph to explain the physical units method.