Physical Units Method Alomar Company manufactures four products from a joint production process: barion, selene, plicene, and corsol. The joint costs for one batch are as follows: Direct materials Direct labor Overhead $71,979 39,848 28,282 At the split-off point, a batch yields 1,214 barlon, 2,758 selene, 2,758 plicene, and 4,302 corsol. All products are sold at the split-off point: barlon sells for $14 per unit, selene sells for $19 per unit, plicene sells for $27 per unit, and corsol sells for $32 per unit. Required: 1. Allocate the joint costs using the physical units method. If required, round your percentage allocation to four decimal places and round allocated costs to the nearest dollar. Note: The total of the allocated cost does not equal to the one provided in the question data due to rounding error. Allocated Joint Cost Barlon Selene Plicene Corsol Total