2 points b. Would your decision be different if the company was using a different method of allocating the joint costs? Explain * Your answer 2. Part Processing Company manufactures three products using the same production process. The costs incurred up to the split-off (separation) point are Sh 200,000. These costs are allocated to the products on the basis of their sales value at the split-off point. The number of units produced, the selling prices per unit of the three products at the split-off point and after further processing, and the additional processing costs are as follow: Number of Selling Price Selling Price Additional Product Units Produced at Split-off after Processing 5,000 Sh 10.00 Sh 15.00 Sh 14,000 10,000 11.60 16,20 21,000 4,000 19.40 21.60 12,000