The following information relates to a joint production process for three products, with a total joint production cost of $180,000. There are no separable processing costs for any of the three products Sales Value at Split-off $ 252,000 72,000 36,000 $ 360,000 Units at Split-off Product 350 2. 1,050 2,100 3,500 What percentage of joint cost is allocated to each of the three products using the sales value at split-off method? Percent of Sales Value Product 3.