The following data is available for the last period:

Total Joint production cost: OMR 3,50,000

Particulars	Production Units	Sales Units	Sales Price per unit
P	18000	15000	OMR 10
Q	22000	18000	OMR 11

A. If costs are apportioned between the joint products on average unit cost basis, How much is the cost apportioned to Product P (to the nearest value)?

a-OMR 150000 b-OMR 155000 c-OMR 157500 d-OMR 160000

B. If costs are apportioned between the joint products on sales value method on the basis of unit prices, what is the cost apportioned to Product P (to the nearest value)?

a-OMR 166667 b-OMR 173333 c-OMR 176667 d-OMR 183333