Two Oil, 300,000 barrels produced; sales price, $45 per barrel Six Oil, 180,000 barrels produced; sales price, $25 per barrel Distillates, 90,000 barrels produced; sales price, $14 per barrel Required: (Note: The total of the allocated costs does not equal due to rounding error.) Feedback Check My Work 1. The physical units method allocates the same proportion of joint cost to each product as the underlying proportion of units