So in A1 what is the allocation rate if not 100 7000 total c

So in A1 what is the allocation rate? if not $1.00? ($7000 (total cost)/7000 LBs), $2450 is a fixed cost for breast, so should not be included

Solution

Allocation Rate = Joint Product Cost/ Total weights (Allocation Base)
Joint Product Cost = $7000 + $2450 = $9450
Total weights = 7000 LBs
Allocation Rate = $9450/7000 = $1.35 per pound

$2450 is a processing cost for breast, so it should be included.