What percentage of joint cost is allocated to each of the three products using the sales value at split-off method?

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

The following information relates to a joint production process for three products, with a total joint production cost of $190,000. There are no separable processing costs for any of the three products. Product 1 2 3 Sales Value at Split-Off $228,000 95,000 57,000 $380,000 Units at Split-Off 740 1,295 1,665 3,700 What percentage of joint cost is allocated to each of the three products using the sales value at split-off method? Product Percent of Sales Value % 1 2 % 3 % 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 %