Quantitative Unit Method
The quantitative unit method allocates joint cost on the basis of some common unit of measurement, such as pounds , gallons, tons, or board feet. If the joint products are not normally measured in the same measurement unit, then their measures are converted to a common unit. For example, when coke is manufactured, coal tar, sulfate of ammonia, and gas also are produced and are measured in different units.
The following table illustrates the quantitative unit method, using weight as the basis for joint