The following information relates to a joint production process for three products, with a total joint production cost of $190,000. There are no separable processing costs for any of the three products.
Product Sales Value at Split-Off Units at Split-Off
1 $228,000 740
2 95,000 1,295
3 57,000 1,665
What amount of joint cost is allocated to each of the three products using the physical units method?
Product Allocated Joint Costs