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Market Total Greater of
Cups Value per Market Market Added Total Net Total NRV and
per Cup at Value at Price Cost Realizable Market Value Joint
Joint Product Batch Split-Off Split-Off per Cup per Batch Value at Split-Off Proportion Costs Allocation
Pure lemonade
Strawberry lemonade
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Exercise 19(5)-18
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Market Total Greater of
Cups Value per Market Market Added Total Net Total NRV and
per Cup at Value at Price Cost Realizable Market Value Joint
Joint Product Batch Split-Off Split-Off per Cup per Batch Value at Split-Off Proportion Costs Allocation
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Exercise 19(5)-18
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