All of the following are methods of allocating joint production costs EXCEPT the

{"appState":{"pageLoadApiCallsStatus":true},"articleState":{"article":{"headers":{"creationTime":"2016-03-26T14:45:14+00:00","modifiedTime":"2016-03-26T14:45:14+00:00","timestamp":"2022-06-22T19:22:49+00:00"},"data":{"breadcrumbs":[{"name":"Business, Careers, & Money","_links":{"self":"//dummies-api.dummies.com/v2/categories/34224"},"slug":"business-careers-money","categoryId":34224},{"name":"Business","_links":{"self":"//dummies-api.dummies.com/v2/categories/34225"},"slug":"business","categoryId":34225},{"name":"Accounting","_links":{"self":"//dummies-api.dummies.com/v2/categories/34226"},"slug":"accounting","categoryId":34226},{"name":"General Accounting","_links":{"self":"//dummies-api.dummies.com/v2/categories/34230"},"slug":"general-accounting","categoryId":34230}],"title":"Two Joint Cost Allocation Methods in Cost Accounting","strippedTitle":"two joint cost allocation methods in cost accounting","slug":"two-joint-cost-allocation-methods-in-cost-accounting","canonicalUrl":"","seo":{"metaDescription":"In cost accounting, the matching principle matches revenue with the expenses related to it. You tie the revenue from selling a unit to the cost of making a unit","noIndex":0,"noFollow":0},"content":"<p>In cost accounting, the <i>matching principle</i> matches revenue with the expenses related to it. You tie the revenue from selling a unit to the cost of making a unit. This concept is also used to allocate joint costs.</p>\n<p>You can allocate joint costs based on the revenue the units generate. Accountants refer to this as the <i>market-based approach</i>. Market refers to the market value (sales value) of the product. The market-based method you see here is the <i>sales value at splitoff method</i>. You also see the <i>physical measures method</i> of allocating joint costs.</p>\n<h2 id=\"tab1\" >The sales value at splitoff method of cost accounting</h2>\n<p>One method of allocating joint costs is to allocate costs based on the benefits received from the expense. Revenue is a benefit received from incurring joint costs. That’s the basis for using a market-based approach.</p>\n<p>Say you own a lumber company and mill. Your crews cut down trees and produces two types of lumber for the construction industry. Both types are two-by-fours (two inches by four inches by eight feet in length). Winter Pine is the more expensive product; the all-year-use two-by-fours are cheaper. The following table explains how to allocate $208,000 in joint costs using the relative sales value method.</p>\n<table>\n<caption>\nJoint Cost — Relative Sales Value at Splitoff\n</caption>\n<tr>\n<th>\n</th>\n<th>Winter Pine</th>\n<th>All-Year-Use</th>\n<th>Total</th>\n</tr>\n<tr>\n<td>Production</td>\n<td>10,000</td>\n<td>16,000</td>\n<td>26,000</td>\n</tr>\n<tr>\n<td>Unit price</td>\n<td>$12</td>\n<td>$8</td>\n<td>\n</td>\n</tr>\n<tr>\n<td><b>Relative sales value</b></td>\n<td><b>$120,000</b></td>\n<td><b>$128,000</b></td>\n<td><b>$248,000</b></td>\n</tr>\n<tr>\n<td>Percent sales value</td>\n<td>48.39</td>\n<td>51.61</td>\n<td>100</td>\n</tr>\n<tr>\n<td><b>Cost allocated</b></td>\n<td><b>$100,645</b></td>\n<td><b>$107,355</b></td>\n<td><b>$208,000</b></td>\n</tr>\n<tr>\n<td>Cost per unit</td>\n<td>$10.06</td>\n<td>$6.71</td>\n<td>\n</td>\n</tr>\n</table>\n<p>A product’s relative sales value is unit price x production. The total sales value for both products is $248,000, and about 48 percent of the sales value is for Winter Pine. The joint cost allocation for Winter Pine is $100,645 (48.39 percent, or 0.4839 x $208,000). To check your work, add the two joint cost allocations and verify that they sum up to $208,000. Here’s the cost per unit for Winter Pine:</p>\n<blockquote>Cost per unit, Winter Pine = cost allocation ÷ units produced</blockquote>\n<blockquote>Cost per unit, Winter Pine = $100,645 ÷ 10,000</blockquote>\n<blockquote>Cost per unit, Winter Pine = $10.06</blockquote>\n<h2 id=\"tab2\" >The physical measure method of cost accounting</h2>\n<p>The <i>physical measure method</i> allocates cost by the weight, volume, or some other measurement of the product that’s produced. It’s a contrast to relative sales value. In this case, assume that the weight or volume for each two-by-four is the same. (Well, yeah. They are both two-by-fours.) So you allocate joint costs based on the <i>number of units</i> produced. Check out the following table.</p>\n<table>\n<caption>\nJoint Cost — Physical Measure at Splitoff\n</caption>\n<tr>\n<th>\n</th>\n<th>Winter Pine</th>\n<th>All-Year Use</th>\n<th>Total</th>\n</tr>\n<tr>\n<td>Production</td>\n<td>10,000</td>\n<td>16,000</td>\n<td>26,000</td>\n</tr>\n<tr>\n<td>Percent production</td>\n<td>38.46</td>\n<td>61.54</td>\n<td>100</td>\n</tr>\n<tr>\n<td><b>Cost allocated</b></td>\n<td><b>$80,000</b></td>\n<td><b>$128,000</b></td>\n<td><b>$208,000</b></td>\n</tr>\n<tr>\n<td>Cost per unit</td>\n<td>$8</td>\n<td>$8</td>\n<td>\n</td>\n</tr>\n</table>\n<p>Winter Pine’s 10,000 units of production are 38.46 percent of the total. The cost allocated is $80,000 (38.46 percent or 0.3846 x $208,000). The all-year-use product gets the rest, $128,000. The total cost allocated sums up to $208,000. The new version of cost per unit for Winter Pine is</p>\n<blockquote>Cost per unit, Winter Pine = cost allocation ÷ units produced</blockquote>\n<blockquote>Cost per unit, Winter Pine = $80,000 ÷ 10,000</blockquote>\n<blockquote>Cost per unit, Winter Pine = $8</blockquote>\n<p>In the table, the cost per unit is the same for both products. That’s because the joint cost allocation isn’t related to cost because it uses the physical measure method. Because you’re allocating based on number of units, the cost attached to all units is the same. You’re not weighting the cost allocation based on sales value.</p>","description":"<p>In cost accounting, the <i>matching principle</i> matches revenue with the expenses related to it. You tie the revenue from selling a unit to the cost of making a unit. This concept is also used to allocate joint costs.</p>\n<p>You can allocate joint costs based on the revenue the units generate. Accountants refer to this as the <i>market-based approach</i>. Market refers to the market value (sales value) of the product. The market-based method you see here is the <i>sales value at splitoff method</i>. You also see the <i>physical measures method</i> of allocating joint costs.</p>\n<h2 id=\"tab1\" >The sales value at splitoff method of cost accounting</h2>\n<p>One method of allocating joint costs is to allocate costs based on the benefits received from the expense. Revenue is a benefit received from incurring joint costs. That’s the basis for using a market-based approach.</p>\n<p>Say you own a lumber company and mill. Your crews cut down trees and produces two types of lumber for the construction industry. Both types are two-by-fours (two inches by four inches by eight feet in length). Winter Pine is the more expensive product; the all-year-use two-by-fours are cheaper. The following table explains how to allocate $208,000 in joint costs using the relative sales value method.</p>\n<table>\n<caption>\nJoint Cost — Relative Sales Value at Splitoff\n</caption>\n<tr>\n<th>\n</th>\n<th>Winter Pine</th>\n<th>All-Year-Use</th>\n<th>Total</th>\n</tr>\n<tr>\n<td>Production</td>\n<td>10,000</td>\n<td>16,000</td>\n<td>26,000</td>\n</tr>\n<tr>\n<td>Unit price</td>\n<td>$12</td>\n<td>$8</td>\n<td>\n</td>\n</tr>\n<tr>\n<td><b>Relative sales value</b></td>\n<td><b>$120,000</b></td>\n<td><b>$128,000</b></td>\n<td><b>$248,000</b></td>\n</tr>\n<tr>\n<td>Percent sales value</td>\n<td>48.39</td>\n<td>51.61</td>\n<td>100</td>\n</tr>\n<tr>\n<td><b>Cost allocated</b></td>\n<td><b>$100,645</b></td>\n<td><b>$107,355</b></td>\n<td><b>$208,000</b></td>\n</tr>\n<tr>\n<td>Cost per unit</td>\n<td>$10.06</td>\n<td>$6.71</td>\n<td>\n</td>\n</tr>\n</table>\n<p>A product’s relative sales value is unit price x production. The total sales value for both products is $248,000, and about 48 percent of the sales value is for Winter Pine. The joint cost allocation for Winter Pine is $100,645 (48.39 percent, or 0.4839 x $208,000). To check your work, add the two joint cost allocations and verify that they sum up to $208,000. Here’s the cost per unit for Winter Pine:</p>\n<blockquote>Cost per unit, Winter Pine = cost allocation ÷ units produced</blockquote>\n<blockquote>Cost per unit, Winter Pine = $100,645 ÷ 10,000</blockquote>\n<blockquote>Cost per unit, Winter Pine = $10.06</blockquote>\n<h2 id=\"tab2\" >The physical measure method of cost accounting</h2>\n<p>The <i>physical measure method</i> allocates cost by the weight, volume, or some other measurement of the product that’s produced. It’s a contrast to relative sales value. In this case, assume that the weight or volume for each two-by-four is the same. (Well, yeah. They are both two-by-fours.) So you allocate joint costs based on the <i>number of units</i> produced. Check out the following table.</p>\n<table>\n<caption>\nJoint Cost — Physical Measure at Splitoff\n</caption>\n<tr>\n<th>\n</th>\n<th>Winter Pine</th>\n<th>All-Year Use</th>\n<th>Total</th>\n</tr>\n<tr>\n<td>Production</td>\n<td>10,000</td>\n<td>16,000</td>\n<td>26,000</td>\n</tr>\n<tr>\n<td>Percent production</td>\n<td>38.46</td>\n<td>61.54</td>\n<td>100</td>\n</tr>\n<tr>\n<td><b>Cost allocated</b></td>\n<td><b>$80,000</b></td>\n<td><b>$128,000</b></td>\n<td><b>$208,000</b></td>\n</tr>\n<tr>\n<td>Cost per unit</td>\n<td>$8</td>\n<td>$8</td>\n<td>\n</td>\n</tr>\n</table>\n<p>Winter Pine’s 10,000 units of production are 38.46 percent of the total. The cost allocated is $80,000 (38.46 percent or 0.3846 x $208,000). The all-year-use product gets the rest, $128,000. The total cost allocated sums up to $208,000. The new version of cost per unit for Winter Pine is</p>\n<blockquote>Cost per unit, Winter Pine = cost allocation ÷ units produced</blockquote>\n<blockquote>Cost per unit, Winter Pine = $80,000 ÷ 10,000</blockquote>\n<blockquote>Cost per unit, Winter Pine = $8</blockquote>\n<p>In the table, the cost per unit is the same for both products. That’s because the joint cost allocation isn’t related to cost because it uses the physical measure method. Because you’re allocating based on number of units, the cost attached to all units is the same. You’re not weighting the cost allocation based on sales value.</p>","blurb":"","authors":[{"authorId":9050,"name":"Kenneth Boyd","slug":"kenneth-boyd","description":"Ken Boyd, a former CPA, has more than 37 years of experience in accounting, education, and financial services. He is the owner of Accounting Accidentally (<a href=\"//www.accountingaccidentally.com/\" target=\"_blank\" rel=\"noopener\">www.accountingaccidentally.com</a>), which provides written and video content on accounting, personal finance, and entrepreneurship topics. His YouTube channel (<a href=\"//www.youtube.com/user/kenboydstl\" target=\"_blank\" rel=\"noopener\">kenboydstl</a>) has hundreds of videos on accounting and finance.\r\n\r\nIn recent years, Boyd has served as an adjunct professor of accounting at the Cook School of Business at St. Louis University. He has written hundreds of articles for QuickBooks, Investopedia, and a number of other publications.","_links":{"self":"//dummies-api.dummies.com/v2/authors/9050"}}],"primaryCategoryTaxonomy":{"categoryId":34230,"title":"General Accounting","slug":"general-accounting","_links":{"self":"//dummies-api.dummies.com/v2/categories/34230"}},"secondaryCategoryTaxonomy":{"categoryId":0,"title":null,"slug":null,"_links":null},"tertiaryCategoryTaxonomy":{"categoryId":0,"title":null,"slug":null,"_links":null},"trendingArticles":null,"inThisArticle":[{"label":"The sales value at splitoff method of cost accounting","target":"#tab1"},{"label":"The physical measure method of cost accounting","target":"#tab2"}],"relatedArticles":{"fromBook":[{"articleId":208104,"title":"Cost Accounting For Dummies Cheat Sheet","slug":"cost-accounting-for-dummies-cheat-sheet","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/208104"}},{"articleId":171024,"title":"Must Know Formulas for Cost Accounting","slug":"must-know-formulas-for-cost-accounting","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/171024"}},{"articleId":171020,"title":"Important Terms and Principles Cost Accountants Should Know","slug":"important-terms-and-principles-cost-accountants-should-know","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/171020"}},{"articleId":171019,"title":"Avoiding Pitfalls on Cost Accounting Exams","slug":"avoiding-pitfalls-on-cost-accounting-exams","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/171019"}},{"articleId":166828,"title":"Accrual Accounting in Cost Accounting","slug":"accrual-accounting-in-cost-accounting","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/166828"}}],"fromCategory":[{"articleId":277438,"title":"Financial Accounting: The Effect of Business Transactions","slug":"financial-accounting-the-effect-of-business-transactions","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/277438"}},{"articleId":277429,"title":"What Are Accounting Journals?","slug":"what-are-accounting-journals","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/277429"}},{"articleId":277423,"title":"How to Read Corporate Annual Reports","slug":"how-to-read-corporate-annual-reports","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/277423"}},{"articleId":277418,"title":"Showing the Money: The Statement of Cash Flows","slug":"showing-the-money-the-statement-of-cash-flows","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/277418"}},{"articleId":277410,"title":"10 Accounting Career Opportunities","slug":"10-accounting-career-opportunities","categoryList":["business-careers-money","business","accounting","general-accounting"],"_links":{"self":"//dummies-api.dummies.com/v2/articles/277410"}}]},"hasRelatedBookFromSearch":false,"relatedBook":{"bookId":282119,"slug":"cost-accounting-for-dummies","isbn":"9781119856023","categoryList":["business-careers-money","business","accounting","general-accounting"],"amazon":{"default":"//www.amazon.com/gp/product/1119856027/ref=as_li_tl?ie=UTF8&tag=wiley01-20","ca":"//www.amazon.ca/gp/product/1119856027/ref=as_li_tl?ie=UTF8&tag=wiley01-20","indigo_ca":"//www.tkqlhce.com/click-9208661-13710633?url=//www.chapters.indigo.ca/en-ca/books/product/1119856027-item.html&cjsku=978111945484","gb":"//www.amazon.co.uk/gp/product/1119856027/ref=as_li_tl?ie=UTF8&tag=wiley01-20","de":"//www.amazon.de/gp/product/1119856027/ref=as_li_tl?ie=UTF8&tag=wiley01-20"},"image":{"src":"//www.dummies.com/wp-content/uploads/9781119856023-203x255.jpg","width":203,"height":255},"title":"Cost Accounting For Dummies","testBankPinActivationLink":"","bookOutOfPrint":true,"authorsInfo":"<p><p><b><b data-author-id=\"34810\">Kenneth W. Boyd</b></b> has 30 years of experience in accounting and financial services. He is a four&#45;time Dummies book author, a blogger, and a video host on accounting and finance topics.</p>","authors":[{"authorId":34810,"name":"Kenneth W. Boyd","slug":"kenneth-w.-boyd","description":" <p><b>Kenneth W. Boyd</b> has 30 years of experience in accounting and financial services. He is a four&#45;time Dummies book author, a blogger, and a video host on accounting and finance topics. ","_links":{"self":"//dummies-api.dummies.com/v2/authors/34810"}}],"_links":{"self":"//dummies-api.dummies.com/v2/books/"}},"collections":[],"articleAds":{"footerAd":"<div class=\"du-ad-region row\" id=\"article_page_adhesion_ad\"><div class=\"du-ad-unit col-md-12\" data-slot-id=\"article_page_adhesion_ad\" data-refreshed=\"false\" \r\n data-target = \"[{&quot;key&quot;:&quot;cat&quot;,&quot;values&quot;:[&quot;business-careers-money&quot;,&quot;business&quot;,&quot;accounting&quot;,&quot;general-accounting&quot;]},{&quot;key&quot;:&quot;isbn&quot;,&quot;values&quot;:[&quot;9781119856023&quot;]}]\" id=\"du-slot-62b36c0a02c53\"></div></div>","rightAd":"<div class=\"du-ad-region row\" id=\"article_page_right_ad\"><div class=\"du-ad-unit col-md-12\" data-slot-id=\"article_page_right_ad\" data-refreshed=\"false\" \r\n data-target = \"[{&quot;key&quot;:&quot;cat&quot;,&quot;values&quot;:[&quot;business-careers-money&quot;,&quot;business&quot;,&quot;accounting&quot;,&quot;general-accounting&quot;]},{&quot;key&quot;:&quot;isbn&quot;,&quot;values&quot;:[&quot;9781119856023&quot;]}]\" id=\"du-slot-62b36c0a034cc\"></div></div>"},"articleType":{"articleType":"Articles","articleList":null,"content":null,"videoInfo":{"videoId":null,"name":null,"accountId":null,"playerId":null,"thumbnailUrl":null,"description":null,"uploadDate":null}},"sponsorship":{"sponsorshipPage":false,"backgroundImage":{"src":null,"width":0,"height":0},"brandingLine":"","brandingLink":"","brandingLogo":{"src":null,"width":0,"height":0},"sponsorAd":null,"sponsorEbookTitle":null,"sponsorEbookLink":null,"sponsorEbookImage":null},"primaryLearningPath":"Advance","lifeExpectancy":null,"lifeExpectancySetFrom":null,"dummiesForKids":"no","sponsoredContent":"no","adInfo":"","adPairKey":[]},"status":"publish","visibility":"public","articleId":164988},"articleLoadedStatus":"success"},"listState":{"list":{},"objectTitle":"","status":"initial","pageType":null,"objectId":null,"page":1,"sortField":"time","sortOrder":1,"categoriesIds":[],"articleTypes":[],"filterData":{},"filterDataLoadedStatus":"initial","pageSize":10},"adsState":{"pageScripts":{"headers":{"timestamp":"2022-08-23T12:59:06+00:00"},"adsId":0,"data":{"scripts":[{"pages":["all"],"location":"header","script":"<!--Optimizely Script-->\r\n<script src=\"//cdn.optimizely.com/js/10563184655.js\"></script>","enabled":false},{"pages":["all"],"location":"header","script":"<!-- comScore Tag -->\r\n<script>var _comscore = _comscore || [];_comscore.push({ c1: \"2\", c2: \"15097263\" });(function() {var s = document.createElement(\"script\"), el = document.getElementsByTagName(\"script\")[0]; s.async = true;s.src = (document.location.protocol == \"\" ? \"//sb\" : \"//b\") + \".scorecardresearch.com/beacon.js\";el.parentNode.insertBefore(s, el);})();</script><noscript><img src=\"//sb.scorecardresearch.com/p?c1=2&c2=15097263&cv=2.0&cj=1\" /></noscript>\r\n<!-- / comScore Tag -->","enabled":true},{"pages":["all"],"location":"footer","script":"<!--BEGIN QUALTRICS WEBSITE FEEDBACK SNIPPET-->\r\n<script type='text/javascript'>\r\n(function(){var g=function(e,h,f,g){\r\nthis.get=function(a){for(var a=a+\"=\",c=document.cookie.split(\";\"),b=0,e=c.length;b<e;b++){for(var d=c[b];\" \"==d.charAt(0);)d=d.substring(1,d.length);if(0==d.indexOf(a))return d.substring(a.length,d.length)}return null};\r\nthis.set=function(a,c){var b=\"\",b=new Date;b.setTime(b.getTime()+6048E5);b=\"; expires=\"+b.toGMTString();document.cookie=a+\"=\"+c+b+\"; path=/; \"};\r\nthis.check=function(){var a=this.get(f);if(a)a=a.split(\":\");else if(100!=e)\"v\"==h&&(e=Math.random()>=e/100?0:100),a=[h,e,0],this.set(f,a.join(\":\"));else return!0;var c=a[1];if(100==c)return!0;switch(a[0]){case \"v\":return!1;case \"r\":return c=a[2]%Math.floor(100/c),a[2]++,this.set(f,a.join(\":\")),!c}return!0};\r\nthis.go=function(){if(this.check()){var a=document.createElement(\"script\");a.type=\"text/javascript\";a.src=g;document.body&&document.body.appendChild(a)}};\r\nthis.start=function(){var t=this;\"complete\"!==document.readyState?window.addEventListener?window.addEventListener(\"load\",function(){t.go()},!1):window.attachEvent&&window.attachEvent(\"onload\",function(){t.go()}):t.go()};};\r\ntry{(new g(100,\"r\",\"QSI_S_ZN_5o5yqpvMVjgDOuN\",\"//zn5o5yqpvmvjgdoun-wiley.siteintercept.qualtrics.com/SIE/?Q_ZID=ZN_5o5yqpvMVjgDOuN\")).start()}catch(i){}})();\r\n</script><div id='ZN_5o5yqpvMVjgDOuN'><!--DO NOT REMOVE-CONTENTS PLACED HERE--></div>\r\n<!--END WEBSITE FEEDBACK SNIPPET-->","enabled":false},{"pages":["all"],"location":"header","script":"<!-- Hotjar Tracking Code for //www.dummies.com -->\r\n<script>\r\n (function(h,o,t,j,a,r){\r\n h.hj=h.hj||function(){(h.hj.q=h.hj.q||[]).push(arguments)};\r\n h._hjSettings={hjid:257151,hjsv:6};\r\n a=o.getElementsByTagName('head')[0];\r\n r=o.createElement('script');r.async=1;\r\n r.src=t+h._hjSettings.hjid+j+h._hjSettings.hjsv;\r\n a.appendChild(r);\r\n })(window,document,'//static.hotjar.com/c/hotjar-','.js?sv=');\r\n</script>","enabled":false},{"pages":["article"],"location":"header","script":"<!-- //Connect Container: dummies --> <script src=\"//get.s-onetag.com/bffe21a1-6bb8-4928-9449-7beadb468dae/tag.min.js\" async defer></script>","enabled":true},{"pages":["homepage"],"location":"header","script":"<meta name=\"facebook-domain-verification\" content=\"irk8y0irxf718trg3uwwuexg6xpva0\" />","enabled":true},{"pages":["homepage","article","category","search"],"location":"footer","script":"<!-- Facebook Pixel Code -->\r\n<noscript>\r\n<img height=\"1\" width=\"1\" src=\"//www.facebook.com/tr?id=256338321977984&ev=PageView&noscript=1\"/>\r\n</noscript>\r\n<!-- End Facebook Pixel Code -->","enabled":true}]}},"pageScriptsLoadedStatus":"success"},"navigationState":{"navigationCollections":[{"collectionId":287568,"title":"BYOB (Be Your Own Boss)","hasSubCategories":false,"url":"/collection/for-the-entry-level-entrepreneur-287568"},{"collectionId":293237,"title":"Be a Rad Dad","hasSubCategories":false,"url":"/collection/be-the-best-dad-293237"},{"collectionId":294090,"title":"Contemplating the Cosmos","hasSubCategories":false,"url":"/collection/theres-something-about-space-294090"},{"collectionId":287563,"title":"For Those Seeking Peace of Mind","hasSubCategories":false,"url":"/collection/for-those-seeking-peace-of-mind-287563"},{"collectionId":287570,"title":"For the Aspiring Aficionado","hasSubCategories":false,"url":"/collection/for-the-bougielicious-287570"},{"collectionId":291903,"title":"For the Budding Cannabis Enthusiast","hasSubCategories":false,"url":"/collection/for-the-budding-cannabis-enthusiast-291903"},{"collectionId":291934,"title":"For the Exam-Season Crammer","hasSubCategories":false,"url":"/collection/for-the-exam-season-crammer-291934"},{"collectionId":287569,"title":"For the Hopeless Romantic","hasSubCategories":false,"url":"/collection/for-the-hopeless-romantic-287569"},{"collectionId":287567,"title":"For the Unabashed Hippie","hasSubCategories":false,"url":"/collection/for-the-unabashed-hippie-287567"},{"collectionId":292186,"title":"Just DIY It","hasSubCategories":false,"url":"/collection/just-diy-it-292186"}],"navigationCollectionsLoadedStatus":"success","navigationCategories":{"books":{"0":{"data":[{"categoryId":33512,"title":"Technology","hasSubCategories":true,"url":"/category/books/technology-33512"},{"categoryId":33662,"title":"Academics & The Arts","hasSubCategories":true,"url":"/category/books/academics-the-arts-33662"},{"categoryId":33809,"title":"Home, Auto, & Hobbies","hasSubCategories":true,"url":"/category/books/home-auto-hobbies-33809"},{"categoryId":34038,"title":"Body, Mind, & Spirit","hasSubCategories":true,"url":"/category/books/body-mind-spirit-34038"},{"categoryId":34224,"title":"Business, Careers, & Money","hasSubCategories":true,"url":"/category/books/business-careers-money-34224"}],"breadcrumbs":[],"categoryTitle":"Level 0 Category","mainCategoryUrl":"/category/books/level-0-category-0"}},"articles":{"0":{"data":[{"categoryId":33512,"title":"Technology","hasSubCategories":true,"url":"/category/articles/technology-33512"},{"categoryId":33662,"title":"Academics & The Arts","hasSubCategories":true,"url":"/category/articles/academics-the-arts-33662"},{"categoryId":33809,"title":"Home, Auto, & Hobbies","hasSubCategories":true,"url":"/category/articles/home-auto-hobbies-33809"},{"categoryId":34038,"title":"Body, Mind, & Spirit","hasSubCategories":true,"url":"/category/articles/body-mind-spirit-34038"},{"categoryId":34224,"title":"Business, Careers, & Money","hasSubCategories":true,"url":"/category/articles/business-careers-money-34224"}],"breadcrumbs":[],"categoryTitle":"Level 0 Category","mainCategoryUrl":"/category/articles/level-0-category-0"}}},"navigationCategoriesLoadedStatus":"success"},"searchState":{"searchList":[],"searchStatus":"initial","relatedArticlesList":[],"relatedArticlesStatus":"initial"},"routeState":{"name":"Article4","path":"/article/business-careers-money/business/accounting/general-accounting/two-joint-cost-allocation-methods-in-cost-accounting-164988/","hash":"","query":{},"params":{"category1":"business-careers-money","category2":"business","category3":"accounting","category4":"general-accounting","article":"two-joint-cost-allocation-methods-in-cost-accounting-164988"},"fullPath":"/article/business-careers-money/business/accounting/general-accounting/two-joint-cost-allocation-methods-in-cost-accounting-164988/","meta":{"routeType":"article","breadcrumbInfo":{"suffix":"Articles","baseRoute":"/category/articles"},"prerenderWithAsyncData":true},"from":{"name":null,"path":"/","hash":"","query":{},"params":{},"fullPath":"/","meta":{}}},"dropsState":{"submitEmailResponse":false,"status":"initial"},"sfmcState":{"status":"initial"},"profileState":{"auth":{},"userOptions":{},"status":"initial"}}