17. LO.3 (Allocating joint cost) Keiffer Production manufactures three joint products in a single process. The following information is available for August 2010: Sales Value at Split-Off Cost after Final Selling Product Gallons per Gallon Split-Off Price JP-4539 4,500 $14 $4 $24 JP-4587 18,000 8 5 15 JP-4591 13,500 18 2 22 Allocate the joint cost of $558,000 to the production based on the a. number of gallons. b. sales value at split-off. c. approximated net realizable values at split-0ff. (Round all percentages to the nearest whole percentage.)