! 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. Product 1 2 3 Sales Value at Split-Off $ 161,000 34,500 34,500 $ 230,000 Units at Split-Off 440 770 990 2,200 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 %