Mana的gement Accounting Ch12_Stu.pptVIP

* We can also use the relative-sales-value method when we cannot sell one or more of the joint products at the split-off point. The weighting is based on the sales values of the individual products as a percentage of the total sales value at split-off. * When weighting is based on the sales value of the individual products, the allocation of a cost to one product depends upon the sales value of both products. Relative Sales Value at Allocation Split-off Point Weighting of Joint Costs X $ 90,000 (90/120)X$100,000 $ 75,000 Y