Pagilla Company manufactures four products—andol, incol, ordol, and exsol—from a joint production process. The joint costs for one batch are as follows:

Direct materials .......$56,300

Direct labor ........ 28,000

Overhead ......... 15,700

At the split-off point, a batch yields 1,000 andol, 1,500 incol, 2,500 ordol, and 3,000 exsol. All products are sold at the split-off point: Andol sells for $20 per unit; incol sells for $75 per unit; ordol sells for $64 per unit, and exsol sells for $22.50 per unit.

Required:

1. Allocate the joint costs using the physical units method.

2. Suppose that the products are weighted as follows:

Andol .......3.0

Incol .........2.0

Ordol ........0.4

Exsol ........1.0

Allocate the joint costs using the weighted average method.