Your apportionment of the cost of bran meal and rice bran oil has nothing to do with the selling price of rice bran meal and rice bran oil.

Since there is an output rate, it is apportioned according to the input-output ratio to be credited to the material cost of the corresponding product, in addition to the labor cost which you apportion yourself according to the actual situation, and other costs are similar.

Your addition to the question does not affect my answer. Just because something costs less doesn't mean the price is necessarily lower than the price of something that costs more. It only means that the byproduct is less productive but more profitable. Let's say you have 100 pounds of rice bran produced over to get 80 pounds of rice bran meal and 20 pounds of rice bran gross oil. Assuming that the value of input rice bran is 1000 yuan, then the direct material cost of rice bran meal is 800 yuan, 200 yuan of rice bran oil, a material is not because it is different product prices are different, the price of high products with the material must be more expensive, in fact, it is not. They use the same material, value-added is different.

The above is a personal opinion.

These are personal opinions.