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	$67,500
Direct labor	39,000
Overhead	25,000

At the split-off point, a batch yields 1,300 barlon, 2,300 selene, 2,200 plicene, and 4,000 corsol. All products are sold at the split-off point: barlon sells for $17 per unit, selene sells for $20 per unit, plicene sells for $28 per unit, and corsol sells for $36 per unit.

Required: Allocate the joint costs using the sales-value-at-split-off four decimal places and round the final allocations to the nearest dollar. Barlon Selene Plicene Corsol Total method. If required, round allocation rates to Allocated Joint Cost (Note: The total of the allocated cost may not equal actual total costs to due to rounding.)