Wayne Corporation manufactures three joint products in a single process. The information below is for August 2022:

Product	Gallons	Sales value at split-off	Cost after split-off	Final selling price
WC-3530	4,500	SAR 14	SAR 4	SAR 24
WC-3560	18,000	SAR 8	SAR 5	SAR 15
WC-3590	13,500	SAR 18	SAR 2	SAR 22

In excel sheet,

Allocate the joint cost of 600,000SAR to the production based on the following (round to the nearest whole percentage):

1. Number of gallons

2. Sales value at split-off

3. Approximate net realizable value at split-off

4. Do you see any problems with the allocation based on the net realizable value? Explain.

5. Which method seems to be the most realistic and relevant given what we know about the costs?