The following information relates to a joint production process for three products, with a total joint production cost of $185,000. There are no separable processing costs for any of the three products.
Product Sales Value
at Split-Off Units at
Split-Off
1 $ 203,500 540
2 92,500 1,080
3 74,000 1,980
$ 370,000 3,600
2. Required information
What amount of joint cost is allocated to each of the three products using the physical units method?