The following information relates to a joint production process for three products, with a total joint production cost of $190,000.

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                   Sales Value at Split-Off                    Units at Split-Off

1                             $228,000                                             740   

2                                 95,000                                           1,295 

3                                 57,000                                           1,665   

                               $380,000                                           3,700 

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

Product                    Allocated Joint Costs

1

2

3