4 Orange Paper Company processes wood pulp into two products. During April the join costs of processing were $132,000. Production and sales value information for the month were as follows: 6 7 Product 9 Paper 10 Cardboard Kilograms Produced Sales Value at splitoff Point 135,000 98,000 $55,000 40,000 Separable Cost $217,000 11 259,000 12 Paper sells for $2.65 a kilogram and cardboard sells for $3.40 a kilogram. There were no beginning or ending inventories for April. 13 14 15 16 Required: 7 B 1) Determine the amounts to be allocated to each product using the: a) sales value at split-off method (4 marks)