Net Realizable Value Method, Deciston to Sell at Split-off or Process Further Arvin, Inc., produces two products, ins and outs, in a single process. The joint costs of this process were 560,000 , and 13,000 units of ins and 35,000 units of outs were produced, Separable processing costs beyond the split-olf point were as follows: ins, $94,000, outs, 5435,000 . Ins sell for 58,00 per unit; outs sell for $15.00 per unit. Required: 1. Allocate the $60,000 joint costs using the estimated net reaizable 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 $ x 4 profit if sold at split-off