The following information relates to a joint production process for three products, with a total joint production cost of $175,000. There are no separable processing costs for any of the three products. Product Sales Value at Split-Off Units at Split-Off 1 23 $227,500 87,500 35,000 680 1,020 1,700 What percentage of joint cost is allocated to Product 2 using the sales value at split-off method? 30% 65% 10% 7.5% 25%