What might you do to work with parents to find solutions that meet the needs of children, parents and caregivers when cultural issues or parenting philosophies have caused a potential conflict? for instance, how might you respond if you work in a play-based facility and parents place a strong value on teaching reading and writing or if the facility responds quickly to infant cries and parents believe infants should be allowed to cry and learn to soothe themselves?

Since you are the professional here, I believe that you should talk to the parents and explain to them why your way is the better way. After all, you have studied various schools for dealing with children, and I'm assuming you know what you are doing, whereas the parents often do not. However, if they are not willing to listen to you, you can meet them half way - find a solution that will suit both your and the parent's wishes for the child. 

a) using the physical units method of allocation

Grade                   Units        Allocated Joint Cost ($)

Firsts and seconds  1500000                180000

No. 1 common          3000000          360000

No. 2 common           1875000           225000

No. 3 common            1125000            135000

                                 7500000             900000

The joint cost in the above table is allocated on the basis of units. For e.g. for Firsts & Seconds Cost = 900000 * 1500000 / 7500000 = $180000

b) using the sales-value-at-split-off method

Grade              Units         Price  Sales Value ($)    Allocated

                                                                              Joint Cost ($)

Firsts and seconds1500000   300     450000000    270000

No. 1 common        3000000    225     675000000    405000

No. 2 common          1875000    140     262500000    157500

No. 3 common           1125000    100       112500000     67500

                                 7500000             1500000000   900000

If physical quantity of joint-products closely reflect their costs then joint cost may be allocated using physical quantity method but when physical quantity of joint products does not reflect their value and a reliable estimate of sale value at split off point can be easily made then sales-value-at-split-off method should be used.

If the mill switches to the sales-value-at-split-off method, then cost allocated to No 2 & 3 common would decrease while for First & Seconds & No 1 common would increase since the selling price of First & Seconds & No 1 common is higher.