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how to define cost apportionment structure for co product?

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how to define cost apportionment structure for co product in joint production?

Material A is main material and B, C, D ,E are co-products.

 

From 100 MT of Boulder we get,

 

A = 30 MT (Main Product)

B = 25 MT (co-products)

C = 20 MT (co-products)

D = 15 MT (co-products)

E = 10 MT (co-products)

 

Help me how to costing should be carried out?

 

Also describe the process?


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