Brant Corporation manufactures two products out of a joint processScout and Andro. The joint (common) costs incurred are $400,000 for a standard production run that generates 70,000 pounds of Scout and 30,000 pounds of Andro. At point of split-off, Scout sells for $9.00 per pound while Andro sells for $7.00 per pound. Separable costs after splitoff are $1 for Scout and $2.3333 for Andro and new sales price is $11 for Scout and $9 for Andro.
Allocation of Joint Costs Using Sales Splitoff Method
Sales Value of Total Production at splitoff point	Scout	Andro	Total
(70,000lbs at $9 Scout, 30,000 lbs at $7 Andro)
Weighting (% of Total Sales)
Joint Costs Allocated
Allocation of Joint Costs Using Physical-Measure Method
Allocation of Joint Costs Using Physical-Measure Method	Scout	Andro	Total
Physical Measure of total production
Weighting
Joint Costs Allocated
Allocation of Joint Costs Using Net Realizable Value Method
Allocation of Joint Costs Using Net Realizable Value Method	Scout	Andro	Total
Final Sales value of production during accounting period
Deduct Separable Costs
Net realizable value at splitoff point
Weighting
Joint costs allocated