Spilt Company produces three products - X Y and from a joint process. Finch product may be sold at the spin-off point or processed further Additional processing requires no special facilities, and production costs of further processing are only variable and unceable to the products involved Last year all three products were processed beyond split off Joint production costs for the year were $144,000 Sales values and costs needed to evaluate Spur's production policy follow, Product Unita Produced 34,000 5,000 11,000 Sales Value at Split ort $ 46,000 33,000 40,000 I Processed further Sales Value Additional costs $ 110,000 $ 7,200 50,000 15,000 54,000 19,500 y The amount of joint costs allocated to product X using the sales value at split-off method is (calculate all ratios and percentages 10 4 decimal places for example 33.3333%, and round all collar amounts to the nearest whole dollar