Deduct Net Unit Final Separable Realizable Allocation off Sales Sales Processing Value at $180,800 Quantity Price Value Cost Splitoff Weighting joint Costs A 12,000 12 $ 144,000 $ 27,000 $ 117,000 117 / 376.8 $55,892 B 65,000 3 $ 195,000 $ 195,000 195/376.8 93,153 16,000 6 1 96,000 31,200 $ 64,800 64.8/376.8 $ 30,955 Totals 435,000 $ 58,200 $ 376,800 $180,000 Add Separable Joint Costs Processing Allocation Costs Total Costs Units Unit Cost 55,892 $ 27,000 $ 82,892 12,000 $ 6.91 93,153 $ 93,153 65,000 $ 1.43 30,955 12,000 $ 42,955 16,000 $ 2.68 Totals 180,000 $ 39,000 $ 219,000 $ 93,000