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 $61,680 Direct labor 39,740 Overhead 23,785 At the split-off point, a batch yields 1,319 barlon, 3,826 selene, 3,299 plicene, and 4,750 corsol. All products are sold at the split-off point: barlon sells for $18 per unit, selene sells for $19 per unit, plicene sells for $27 per unit, and corsol sells for $36 per unit. Required: 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 Barlon 12,521 Selene 36,309 Plicene 31,301 Corsol 45,074 Total 125,205 2. Suppose that the products are weighted as shown below: Barlon 1.0 Selene 2.0 Plicene 1.7 Corsol 2.4 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 3,343 X Selene 35,270 x Plicene 29,974 x Corsol 42,319 X Total 125,192