Khaleel Compagny produces three products A, B and C. During the year the joint costs of processing the coffee were SAR270,000. Production and sales value information were as follows:

Sales Value

Product Units at Split-Off Separable Costs Selling Price

A 300,000 SAR9 per unit SAR5.00 per unit SAR32 per unit

B 200,000 SAR8 per unit SAR3.00 per unit SAR30 per unit

C 400,000 SAR7 per unit SAR2.00 per unit SAR20 per unit

Chose one method to allocate joint costs and allocate the joint costs. (1 mark)