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Sagot :
To allocate the joint costs to product DBB-1 using the physical measure method, we follow these steps:
1. Determine the total units produced:
[tex]\[ \text{Total units produced} = 16,000 + 24,000 + 36,000 = 76,000 \text{ units} \][/tex]
2. Calculate the proportion of units produced by DBB-1:
[tex]\[ \text{Proportion of DBB-1} = \frac{\text{Units produced for DBB-1}}{\text{Total units produced}} \][/tex]
[tex]\[ \text{Proportion of DBB-1} = \frac{16,000}{76,000} = 0.2105 \][/tex]
3. Calculate the joint cost allocated to DBB-1:
[tex]\[ \text{Joint cost allocated to DBB-1} = \text{Total joint cost} \times \text{Proportion of DBB-1} \][/tex]
[tex]\[ \text{Joint cost allocated to DBB-1} = 3,600,000 \times 0.2105 = 757,895 \][/tex]
Therefore, the amount of joint costs allocated to product DBB-1 using the physical measure method is:
[tex]\[ \boxed{757,895} \][/tex]
1. Determine the total units produced:
[tex]\[ \text{Total units produced} = 16,000 + 24,000 + 36,000 = 76,000 \text{ units} \][/tex]
2. Calculate the proportion of units produced by DBB-1:
[tex]\[ \text{Proportion of DBB-1} = \frac{\text{Units produced for DBB-1}}{\text{Total units produced}} \][/tex]
[tex]\[ \text{Proportion of DBB-1} = \frac{16,000}{76,000} = 0.2105 \][/tex]
3. Calculate the joint cost allocated to DBB-1:
[tex]\[ \text{Joint cost allocated to DBB-1} = \text{Total joint cost} \times \text{Proportion of DBB-1} \][/tex]
[tex]\[ \text{Joint cost allocated to DBB-1} = 3,600,000 \times 0.2105 = 757,895 \][/tex]
Therefore, the amount of joint costs allocated to product DBB-1 using the physical measure method is:
[tex]\[ \boxed{757,895} \][/tex]
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