This spreadsheet presents, through an example, the main criteria for allocating joint costs. The first to be presented is the Market Value Method. This is because it is the most used in practice. The next method is the Volumes Produced Method. Using this method, we distribute the Total Joint Costs proportionally to the volume produced of each Co-product and obtain the Joint Cost Allocated by products. The Unit Cost is this value divided by the volume. The third method allocates the Joint Costs using the Gross Profit Equality Method. Another way to allocate Joint Costs to the Co-products is through the Weighting Method. Using this method, we can weight each Co-product in terms of degree of difficulty, importance, and ease of sale.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.