Physical Units Method Alomar Company manufactures four products from a joint production process: barlon, selene, plicene, and corsol. The joint costs for one batch are as follows: Direct materials $70,236 Direct labor 38,174 Overhead 28,363 At the split-off point, a batch yields 1,980 barlon, 3,395 selene, 3,819 plicene, and 4,952 corsol. All products are sold at the split-off point: barlon sells for $16 per unit, selene sells for $21 per unit, plicene sells for $28 per unit, and corsol sells for $34 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 $ 15,840 x Selene 71,295 x Plicene 106,932 x Corsol 168,368 X Total $ 378,275 X