Sunshine Products manufactures health and beauty aids. One of their joint product groups consists of deodorants for active college students. Various quantity and cost data for December are presented below.

Product Quantity Sold Quantity Produced Unit Selling Price Cost After Split-Off Per Unit Sales Value at Split-Off

Super Fresh 4000 5000 4.00 5500 1.50

Extra Fresh 2800 3000 5.00 7500 2.00

Maxi Fresh 1400 1500 9.00 0 9.00

Ultra Fresh 400 500 23.00 2000 6.00

There were $30,000 of joint cost in December. Using the above information, prepare a schedule of joint cost allocation using:

1. Physical Units Method

2. Sales value method

3. Gross profit method

4. Net realizable value at split-off method

5. Estimated value at split-off method