Costs and Joint Cost Allocation
Unitron Friday
1 ‘produced as/ sold as’ matrix
Sold as | Produced as |
| | 401 | 402 | 403 | 404 | 405 | Total |
| 401 | 90,000 | 10,000 | | | | 100,000 |
| 402 | | 110,000 | 30,000 | | | 140,000 |
| 403 | | | 60,000 | 40,000 | | 100,000 |
| 404 | | | | 20,000 | 20,000 | 40,000 |
| 405 | | | | | 20,000 | 20,000 |
| Total | 90,000 | 120,000 | 90,000 | 60,000 | 40,000 | 400,000 |
2
Physical Measures Method
| Produced | Proportion | Joint Cost...
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