[The following information applies to the questions displayed below.] The following information relates to a joint production process for three products, with a total joint production cost of $105,000. There are no separable processing costs for any of the three products. Sales Value at Product 1 Split-Off $ 126,000 Units at Split-Off 200 2 3 52,500 600 31,500 $210,000 1,200 2,000 What percentage of joint cost is allocated to each of the three products using the physical units method? Percent of Product Sales Units 1 % 2 % 3 %