Q1. DCT Corporation are in the manufacturing of soft drinks and produces three products X, Y and Z. During the year 2014, the joint costs of processing the three products were SAR 450,000. The following are the information related with production and sales value: (1 Mark)

Product	Units	Sales Value at Split-Off	Separable Costs	Selling Price
X	675,000	SAR 25 per unit	SAR 11.00 per unit	SAR 75 per unit
Y	525,000	SAR 21 per unit	SAR 7.00 per unit	SAR 68 per unit
Z	300,000	SAR 17 per unit	SAR 7.00 per unit	SAR 52 per unit

Allocate the joint costs to each product using the physical output method.

(DON't put the answer on supporting sheet PLZ !!)