! 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 $115,000. There are no separable processing costs for any of the three products. Sales Value at Product 1 Split-Off Units at Split-Off $161,000 440 2 34,500 770 3 34,500 $230,000 990 2,200 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 %