Allocating common costs to joint products by three different methods. The following information relates to the costs and production for the Mixing Department of Househelper Products Inc. for the month of March:

The total manufacturing costs applicable to Lineup and Fade-away in this department were $65,000. Compute the amount of common costs to be allocated to each pound of each product using the following bases:

a. Physical units

b. Relative sales price

c. Adjusted relative sales price

Product Lineup Fade-away Units Produced 2,000 pounds, sales price of $15 per pound with no additional manufacturing costs after separation 3,000 pounds, sales price of $25 per pound with additional manufacturing costs of $5 per pound after separation