Johnson & Johnson produces pharmaceutical products in January 2034. The batch costs for producing medications are:

Batch Component	Quantity	Cost per Unit ($)
Main Product A	50,000	30
By-Product B	10,000	10

Required:

• Allocate batch costs using the physical units method.
• Determine the cost per unit for Main Product A and By-Product B.
• Calculate the total joint production costs allocated to Main Product A.