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Weighted Average Method

Board Wt. Weighted Allocated


Grades ft. factor board (ft.) Percent joint cost
(Rs.)
1 4, 50,000 1.30 5, 85,000 .2031 37,776
2 12, 00,000 1.10 13, 20,000 .4583 85,244
3 6, 00,000 1.00 6, 00,000 .2083 38,744
4 7, 50,000 .50 3, 75,000 .1302 24,217
Totals 30, 00,000 28, 80,000 1, 86,000

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