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Physical Unit Method 3. Oman Chromite Company, processing material X, produces four joint products A, B, C and D. Cost per ton of X process

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3. Oman Chromite Company, processing material X, produces four joint products A, B, C and D. Cost per ton of X process is as under: Particulars RO Material Cost 1350 Labor and Overhead Cost 900 Total Joint Cost 2250 The joint products yielded 540, 180, 118 and 62 kilograms respectively, the rest being normal wastage, apportion the total cost of X to each one of the joint products

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