Which Joint Cost Allocation Method Is Described by the Following

Multiple Choice

Which joint cost allocation method is described by the following statement? Each product is assigned a weighting factor which is multiplied by the number of units. Joint cost is prorated to the products on the basis of each product's share of total weighted units.

A) physical units method
B) weighted average method
C) sales-value-at-split-off method
D) net realizable value method