Sales-Value-at-Split-off Method Alomar Company manufactures four products from a joint production process: barlon, selene, plicene, and corsol. The joint costs for one batch are as follows: Direct materials $72,000 Direct labor 30,000 Overhead 27,000 At the split-off point, a batch yields 1,500 barlon, 2,400 selene, 2,300 plicene, and 3,900 corsol. All products are sold at the split- off point: barlon sells for $18 per unit, selene sells for $24 per unit, plicene sells for $26 per unit, and corsol sells for $35 per unit. Required: Allocate the joint costs using the sales-value-at-split-off method. If required, round allocation rates to four decimal places and round the final allocations to the nearest dollar. Allocated Joint Cost Barlon Selene Plicene Corsol Total $ 129,000 (Note: The total of the allocated cost may not equal actual total costs to due to rounding.)