3. JTC Corporation is a metal product manufacturer that produces three products: A, B, and C. The joint costs of the three products in 2018 were SAR 50,000. The total number of units for each product and the selling price per unit are given below: (CH 9, 2.5 Marks) Product Units Selling Price per unit A 20,000 SAR 6 B 12,500 SAR 5 C 7,500 SAR 4 Using the physical volume method and sales value at the split-off method, allocate the joint costs to each product