Joint cost: 3000.000 + 2000.000 + 500.000 = IDR 5,500,000.00 Biaya Jenis Produk Harga jual Pemrosesan NRV % Alokasi Joint Cost Harga Pokok Produksi Lebih Lanjut Yoghurt IDR4,400,000.00 IDR 1,300,000.00 IDR 3,100,000.00 40.52% IDR 2,228,600.00 IDR 3,528,600.00 Cheese stick susu IDR4.500,000.00 IDR 2,250,000.00 IDR 2,250,000.00 29% IDR 1,595,000.00 IDR 3,845,000.00 Karamel IDR5,600,000.00 IDR 3,300,000.00 IDR 2,300,000.00 30% IDR 1,650,000.00 IDR 4,950,000.00 IDR 7,650,000.00