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 4,500 $14.00 $4.00 $24.00 JP-4587 18,000 25.00 35.00 JP-4591 13,500 18.00 2.00 22.00 Allocate the joint cost of $558,000 to the production based on the following: 5.00 0 x 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 $ JP-4587 JP-4591 Total $ OX 0X 0 x 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 $ JP-4587 0 x JP-4591 $ OX 0 X Total OX 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 $ JP-4587 JP-4591 Total Ox 0 x 0X $ OX