Company processes aluminum into three products: white, rose and silver.

During 2016, the joint costs of processing aluminum were AED 410,000.

There was no beginning or ending inventories for the year. Production and sales value information for the year is as follows:

Product	Units produced	Selling price at Split-off point per unit AED	Separable Costs per unit AED	Selling Price at the end of the process per unit AED
white	2,000	20	2	25
rose	1,500	35	1.5	38
silver	5,000	12	2.5	15

Required: Calculate Cost per unit

A. Assuming the physical quantity method is used.

2. Assuming the estimated Net Realizable Value Method is used.

Description	A	B	C	Total
Units Produced
% of physical units
Allocated joint cost (a)
Add: Separable costs (b) ( units produced x separable cost per unit)
Total Cost ( a + b)
Number of units produced
Cost per unit ( tot cost/ units produced)

Description	A	B		C		Total
Units Produced
Selling price at the end of the process per unit
Sale value ( a)
Separable cost (b)
Estimated NRV (a b)
% NRV ( allocation base)
Allocated joint cost ( c)
Separable cost (b)
Total cost (c + b)
Units produced
Cost per unit ( total cost / units produced)