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 $190,000. There are no separable processing costs for any of the three products. Issume that the total sales value at the split-off point for product 1 is $95,000 instead of $228,000 and the sales alue of product 3 is $3,800 instead of $57,000. Assume also that, because of its relatively low sales value, the firm reats product 3 as a by-product and uses the asset recognition method for accounting for by-products. What amount f joint cost would be allocated to the products using the sales value at split-off method