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 $68,613 Direct labor 39,704 Overhead 25,909 Required: rounding error. 2. Suppose that the products are weighted as shown below: \begin{tabular}{ll} Barlon & 1.4 \\ Selene & 2.0 \\ Plicene & 1.6 \\ Corsol & 2.5 \end{tabular}