the following information relates to a joint production process for three products, with a total joint production cost of $165,000. there are no separable processing costs for any of the three products. product sales value at split-off units at split-off 1 $ 181,500 320 2 99,000 960 3 49,500 1,920 $ 330,000 3,200 what percentage of joint cost is allocated to each of the three products using the sales value at split-off method?