Physical Units Method Alomar Company manufactures four products from a joint production process: barlon, selene, plicene, and corsol. The joint costs for one batch are as follows: Direct materials Direct labor Overhead $72,381 34,136 26,668 At the split-off point, a batch yields 2,017 barlon, 3,496 selene, 3,228 plicene, and 4,707 corsol. All products are sold at the split-off point: barlon sells for $16 per unit, selene sells for $21 per unit, plicene sells for $24 per unit, and corsol sells for $35 per unit. 1. Allocate the joint costs using the physical units method. If required, round your percentage allocation to four decimal places and round allocated costs to the nearest dollar. Note: The total of the allocated cost does not equal to the one provided in the question data due to rounding error. Allocated Joint Cost 19,964 Barlon Selene Plicene Corsol Total 34,615 21,964 X 36,615 X $ 133,158 X 2. Suppose that the products are weighted as shown below: Barlon 1.3 Selene 2.2 Plicene 1.7 2.7 Corsol Allocate the joint costs using the weighted average method. If required, round your percentage allocation to four decimal places and round allocated costs to the nearest dollar. Allocated Joint Cost Barlon $ 21,917 X Selene 37,089 X Plicene Corsol Total 28,660 X 45,519 X $ 133,158 X Feedback Check My Work 1. The physical units method allocates the same proportion of joint cost to each product as the underlying proportion of units. 2. Once the weight factors are applied, the physical units can be applied to obtain the percentage of weighted cases for each grade. These percentages are then multiplied by the joint cost to yield the allocated joint cost.