What is the cost per kilogram of JKA? * Fortune Producers manufactures three joint products, JKA, JKB, and JKC and a by- product JJD, all in a single process. Results for July are as follows: Materials used............... Conversion cost 10,000 kgs., P24,000 28,000 Kilograms 4,000 3,000 1,000 2,000 Output Product Sales Value per kg. JKA P11 JKB 10 JKC 26 JJD 1 The revenue from the by-product is credited to the sales account. Process costs are apportioned on a relative sales value approach.