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 Direct labor Overhead $70,500 37,000 26,000 At the split-off point, a batch yields 1,500 barlon, 2,700 selene, 2,600 plicene, and 3,800 corsol. All products are sold at the split-off point: barlon sells for $17 per unit, selene sells for $23 per unit, plicene sells for $25 per unit, and corsol sells for $40 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. Barlon Selene Plicene Allocated Joint Cost 11,176 X 27,217 X Corsol Total 28,488 X 66,619 X $ 133,500X (Note: The total of the allocated cost may not equal actual total costs to due to rounding.) Feedback Check My Work 1. Under the Sales-Value-at-Split-off method, the higher the market value, the greater the share of joint cost charged against the product. 2. The weighting factor based on market value at split-off is almost the same as the weighting factor method under physical units. However, here, the weighting factor is based on sales value instead of any other considerations.