Zenon Chemical, Inc., processes pine rosin into three products: turpentine, paint thinner, and spot remover. During May, the joint costs of processing were $240,000. Production and sales value information for the month is as follows: Product Turpentine Paint thinner Spot remover Units Produced Sales Value at Split-off Point 15,000 liters $120,000 15,000 liters 100,000 7,500 liters 50,000 Required: Determine the amount of joint cost allocated to each product if the physical measure method is used