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	$69,348
Direct labor	36,221
Overhead	28,897

At the split-off point, a batch yields 1,425 barlon, 3,324 selene, 2,968 plicene, and 4,155 corsol. All products are sold at the split-off point: barlon sells for $14 per unit, selene sells for $19 per unit, plicene sells for $25 per unit, and corsol sells for $34 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. Barlon Selene Plicene Corsol Total Allocated Joint Cost LA 00000 2. Suppose that the products are weighted as shown below: Barlon Selene Plicene Corsol Barlon Selene Plicene 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 Corsol 1.3 Total 2.2 1.7 2.5