Final answer:
To calculate the percent of joint costs allocated to product b158 using the physical units method, you need the total joint costs and physical units for all products. The cost allocated to b158 is then a percentage based on its ratio of units to the total units produced.
Step-by-step explanation:
The physical units method is a way to allocate joint costs to products based on a measurable quantity like weight, volume, or units. To determine the percent of joint costs allocated to product b158, you typically need information on the total joint costs and the physical units of all products emerging from the joint process. With this information, you calculate the ratio of the physical units of product b158 to the total physical units of all products. Then you multiply this ratio by the total joint costs to find the joint cost allocated to product b158. Finally, you divide the joint cost allocated to b158 by the total joint costs and multiply by 100 to express this as a percent.
Without specific data on the physical units or total joint costs for product b158 and the other products, it's not possible to provide the exact percentage. However, the process outlined above would be how you determine that percentage if that data was available.