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