Net Realizable Value Method, Decision to Sell at Split-off or Process Further ins, $94,000; outs, $465,000. Ins sell for $8.00 per unit; outs sell for $15.00 per unit. Required: 1. Allocate the $60,000 joint costs using the estimated net realizable value method. 2. Suppose that ins could be sold at the split-off point for $7.00 per unit. Should Arvin sell ins at split-off or process them further? Ins be processed further as there will be $ : profit if sold at split-off