! 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. Sales Value at Product Split-Off Units at Split-Off 1 $ 154,000 405 2 84,000 945 3 42,000 1,350 $ 280,000 2,700 What percentage of joint cost is allocated to each of the three products using the physical units method? Product Percent of Sales Units 1 % 2 % 3 %