Q3. SFC Company is in the manufacturing process of wooden products and makes several wooden items. The following is the information related to three products manufactured by SFC company: Product X, Y, and Z. The joint costs of the three products in 2015 were SAR 110,000. The total number of units for each product and the selling price per unit is given below:

Products	Units	Selling Price per unit
X	5,000	SAR 150
Y	3,500	SAR 125
Z	2,200	SAR 100

Using the physical volume method and sales value at the split-off method, allocate the joint costs to each product.

Q4. A company is planning to prepare a budget for the year 2017 and provides you with the following information regarding the preparation of the budget:

Particulars	Amount
Budgeted selling price per unit	$650 per unit
Total fixed costs	$155,000
Variable costs	$175 per unit

You are required to prepare a flexible budget for 500, 600, 700, and 800 units.