$12\mathrm{.}83$ Joint Products out thour can be rold for $51\mathrm{.}50$ per pound, the oat bran for $$2\mathrm{.}00$ per pound. Fachi pound difels Iniltion poundsof ontsin $200,$ at a purchinse price or Sspo,$000.$

Allocie all the joint costs fo oat flour and out brun using the physical$-$anits methot

Allocate all the joint costs to oat flour and cat bran using the relative$-$sales$-$value method flakes iell for $$2\mathrm{.}90$ per pound. Allocate the joint cost to oat bran and out flakes uving thenter u$.$es$-4$alue nethod.