Delecoz Foods manufactures two products, D1 and Z1, in a production process. Units produced are 3,000 units of D1 and 2,000 units of Z1. Total cost incurred before split off point is OMR 15,000. Show how the joint cost is separated between two products using average method.
a. D1 OMR 5,000, Z1 OMR 10,000
b. D1 OMR 9,000, Z1 OMR 6,000
c. D1 OMR 6,000, Z1 OMR 9,000
d. D1 OMR 10,000, Z1 OMR 5,000