Joint cost allocation

Lovely Lotion Inc. produces three different lotions: hand, body, and foot. The lotions are produced jointly in a mixing process that costs a total of $$250$ per batch. At the split$-$off point, one batch produces $80,40,$ and $25$ bottles of hand, body, and foot lotion, respectively. After the split$-$off point, hand lotion is sold immediately for $$2\mathrm{.}50$ per bottle. Body lotion is processed further at an additional cost of $$0\mathrm{.}25$ per bottle and then sold for $$5\mathrm{.}75$ per bottle. Foot lotion is processed further at an additional cost of $$0\mathrm{.}85$ per bottle and then sold for $$4\mathrm{.}00$ per bottle. Assume that body and foot lotion could be sold at the split$-$off point for $$3\mathrm{.}00$ and $$3\mathrm{.}20$ per bottle, respectively.

Using the market value at split$-$off method, allocate the joint costs of production to each product. Round your answers to two decimal places.

$\backslash$table$[[$Joint Product,$\backslash$table$[[$Bottles$],[$per Batch$]],\backslash$table$[[$Market Value$],[$per Bottle at$],[$Split$-$Off$]],\backslash$table$[[$Total Market$],[$Value at$],[$Split$-$Off$]],\backslash$table$[[$Percent of$],[$Total MV at$],[$Split$-$Off$]],$Joint Costs,Allocation$],[$Hand lotion,,$$,$$$,\%,$$$,$$