he following information applies to the questions displayed below.]

The following information relates to a joint production process for three products, with a total joint production cost of $195,000. There are no separable processing costs for any of the three products.

Product	Sales Value at Split-Off	Units at Split-Off
1	$ 253,500	380
2	97,500	1,140
3	39,000	2,280
	$ 390,000	3,800

Assume that the total sales value at the split-off point for product 1 is $97,500 instead of $253,500 and the sales value of product 3 is $3,900 instead of $39,000. Assume also that, because of its relatively low sales value, the firm treats product 3 as a by-product and uses the asset recognition method for accounting for by-products. What amount of joint cost would be allocated to the products using the sales value at split-off method?

Product

1.

2.

3.

Assume that the total sales value at the split-off point for product 1 is $97,500 instead of $253,500 and the sales value of product 3 is $3,900 instead of $39,000. Assume also that the firm treats product 3 as a joint product and uses the net realizable value method for accounting for joint costs. There are no separable processing costs for product 3. What amount of joint costs would be allocated to the three products using the relative sales value method? (Round your intermediate percentage values to 2 decimal places (i.e. 24.35%) and final answers to nearest whole dollar amount.)

product

1.

2.

3.