Joint Cost Allocation-Market Value at Split-off Method Burn-on Inc. processes crude oil to jointly produce gasoline, diesel, and kerosene. One batch produces 3,415 gallons of gasoline, 2,732 gallons of diesel, and 1, 366 gallons of kerosene at a joint cost of $15,800. After the split-off point, all products are processed further, but the estimated market price for each product at the spat-off point is as follows: Using the market value at split-off method, allocate the $15,800 joint cost of production to each product