Kieffer Production manufactures three joint products in a single process. The following information is available for August 2010. Product Gallons Sales Value at Cost after split-off Final price split off per gallon Jp-4539 4,500 $14 $4 $24 Jp-4587 18,00 8 5 15 Jp-4591 13,500 18 2 22 Allocate the joint const of $558,000 to the production based on the a. number of gallons b. sales value at split-off. c. approximated net realizable values at split-off