Keiffer Production manufactures three joint products in a single process. The following information is available for August 2010:

Gal. Sales Value Value after split Final selling price

JP-4539 4,500 $14 $4 $24 JP-4587 18,000 $8 $5 $15 JP-4591 13,000 $18 $2 $22 Allocate the joint cost of $558,000 to the production based on the 1.number of gallons. 2.sales value at split-off. 3.approximated net realizable values at split-off.

a. Number of gallons. Round percentages to one decimal place i.e. 25.5% or .255. JP-4539 $ JP-4587 $ JP-4591 $ b. Sales value at split-off. Round percentages to the nearest whole number. JP-4539 $ JP-4587 $ JP-4591 $ c. Approximated net realizable values at split-off. Round percentages to the nearest whole number. JP-4539 $ JP-4587 $ JP-4591 $