Allocating joint cost Keiffer Production manufactures three joint products in a single process. The following information is available for August:

		Sales Value
		at Split-Off	Cost after	Final Selling
Product	Gallons	per Gallon	Split-Off	Price
JP-4539	3,600	$14.00	$4.00	$24.00
JP-4587	14,400	25.00	5.00	35.00
JP-4591	10,800	18.00	2.00	22.00

Allocate the joint cost of $446,400 to the production based on the following: a. number of gallons. Note: Round proportions to the nearest tenth of a percentage (i.e. round 13.45% to 13.5%) and dollar amounts to the nearest whole dollar.

JP-4539	Answer
JP-4587	Answer
JP-4591	Answer
Total	Answer

b. sales value at split-off. Note: Round proportions to the nearest whole percentage (i.e. round 13.45% to 13%) and dollar amounts to the nearest whole dollar.

JP-4539	Answer
JP-4587	Answer
JP-4591	Answer
Total	Answer

c. approximated net realizable values at split-off. Note: Round proportions to the nearest whole percentage (i.e. round 13.45% to 13%) and dollar amounts to the nearest whole dollar.

JP-4539	Answer
JP-4587	Answer
JP-4591	Answer
Total	Answer