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Constant gross-margin percentage NRV method:


 According to this method determination of the gross margin percentage for all of the products. When we find out the overall gross margin percentage and subtract the appropriate gross margin form the final sales value of each product to calculate total costs for the product and at last to subtract the separate costs to arrive at the joint cost amount.

Determination of the gross margin.




“Gleim’s  book 15th edition for the CMA-USA students and Professionals  is the source of all the examples and this topic” 

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