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.

Product	Sales Value at Split-Off			Units at Split-Off
1	$	126,000			200
2		52,500			600
3		31,500			1,200
	$	210,000			2,000

What percentage of joint cost is allocated to each of the three products using the physical units method?

Product Percent of Sales Units

1%

2%

3%