! Required information [The following information applies to the questions displayed below.] The following information relates to a joint production process for three products, with a total joint production cost of $140,000. There are no separable processing costs for any of the three products. Product 1 2 3 Sales Value at Split-off $154,000 84,000 42,000 $280,000 Units at Split-off 405 945 1,350 2,700 What percentage of joint cost is allocated to each of the three products using the sales value at split-off method? Product Percent of Sales Value 1 % 2 % 3 %