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. Answer: