be Maps Chapters 22, 23, and 24 Saved Help Save & Exit Differential Chemical produced 15,000 gallons of Preon and 20,000 gallons of Paron. Joint costs incurred in producing the two products totaled $8,100. At the split-off point, Preon has a market value of $6.00 per gallon and Paron $3.00 per gallon. Compute the portion of the joint costs to be allocated to Preon if the value basis is used