8 Alternative methods of joint-cost allocation, product-mix decisions. The Eastern 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 as follows: Product A, 275,000 gallons Product B, 100,000 gallons Product C, 75,000 gallons Product D, 50,000 gallons The joint costs of purchasing and processing the crude vegetable oil were $105,000. Eastern had no beginning or ending inventories. Sales of product C in December were $45,000. Products A, B, and D were further refined and then sold. Data related to December are as follows: Separable Processing Costs to Make Super Products Revenues Super A $240,000 $375,000 Super B 60,000 150,000 Super D 45,000 75,000 Eastern had the option of selling products A, B, and D at the splitoff point. This alternative would have yielded the following revenues for the December production: Product A, $75,000 Product B, $62,500 Product D, $67,500 Required 1. Compute the gross-margin percentage for each product sold in December, using the following methods for allocating the $105,000 joint costs: a. Sales value at splitoff b. Physical-measure c.