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Sales-Value-at-Split-off Method Alomar Company manufactures four products from a joint production process: barlon, selene, pllcene, and corsol. The joint costs for one batch are as follows: Direct materials $73.500 Direct labor 35,000 Overhead 26,000 At the split-off point, a batch yields 1,700 barion, 2,600 selene, 2,500 plicene, and 3,400 corsol. All products are sold at the split-off point: barlon sells for $18 per unit, selene sells for sz2 per unit, plicene sells for $28 per unit, and corsol sells for $39 per unit. Required: Allocate the joint costs using the sales-value-at-split-off method. If required, round allocation rates to four decimal places and round the final allocations to the nearest dollar. Allocated Joint Cost Barlon s Selene Plicenc X Corsol Total X (Note: The total of the allocated cost may not equal actual total costs to due to rounding.) Farback Check My Work 1. Under the Sales-Value-at-Split-off method, the higher the market value, the greater the share of joint cost charged against the product. 2. The weighting factor based on market value at split-off is almost the same as the weighting factor method under physical units. However, here, the weighting factor is based on sales value instead any other considerations