Q3. A,B, C and D are produced at a total joint production cost of $120,000. Quantities produced are: A 20,000 units; B, 15,000 units; C 10,000 units; D 15,000 units. Product A sells for .25; B for $3 C for $3.5 and D for S5. These prices are the market or sales values for the products at the split off point. Required: Allocation of the production cost using Simple Average Method. Q4. A,B,C and D are produced at a total joint production cost of $120,000. Quantities produced are: A20,000 units; B, 15,000 units; C 10,000 units; D 15,000 units. Product A sells for .25; B for $3 C for $3.5 and D for \$5. These prices are the market or sales values for the products at the split off point. In determining the cost by weighted average method, each unit is weighted as follows: Required: Allocation of the production cost using Weighted Average Method.