Scotland Beauty Products manufactures face cream, body lotion, and liquid soap in a joint manufacturing process. At the split-off point, the company has 300 pounds of face cream with a market value of $15 per pound, 200 pounds of body lotion with a market value of $13 per pound, and 300 pounds of liquid soap with a market value of $7 per pound and has incurred $200,000 in joint costs.

Using the market value at split-off method, allocate the joint costs to (a) face cream, (b) body lotion, and (c) liquid soap. Round percentages in intermediate steps to the nearest whole percentage.