Catalina Windows company produces two joint products, Bay windows and Dutch windows. Joint costs are $30,000. Assume both products are processed further. Other information is as follows: Bay windows Dutch windows Sales value at split-off Separable costs of processing further SS $ 20,000 $ 60,000 $ 45,000 $ 15,000 Sales value of processing further $ 70,000 $ 70,000 Answer the following questions for Catalina's Controller using the following methods for rounding purposes: do not round any required intermediate calculated values (i) (ii) round final answers to the nearest whole dollar [1] Under the sales value at split-off method, what is the amount of joint costs allocated to Dutch windows?