15-29 ALTERNATIVE METHODS OF JOINT COST ALLOCATION, PRODUCT-MIX DECISIONS. The Sunshine Oil Company buys crude vegetable oil. Refining this oil results in four products at the splitoff point: A, B, C, and D. Product C is fully processed by the splitoff point. Products A, B, and D can individually be further refined into Super A, Super B, and Super D. In the most recent month (December), the output at the splitoff point was: Product A, 300,000 litres. Product B, 100,000 litres. Product C, 50,000 litres. Product D, 50,000 litres. The joint costs of purchasing and processing the crude vegetable oil were $100,000. Sunshine had no beginning or ending inventories. Sales of product C in December were $50,000. Products A, B, and D were further refined and then sold. Data related to December are: