RKH Corporation produces three joint products. During a recent accounting period, joint costs totaled $365 and RKH had no beginning inventories. Additional data appear below: Volume (pounds) Sales value at the split-off point Sales value after further processing Separable costs Constant gross margin NRV Net realizable value 150 $375 $450 $50 $100 Which of the following methods will result in the greatest joint cost allocation to M1? Sales value at split-off point M1 Physical output M2 M3 300 50 $155 $200 $35 $600 $900