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 were as follows:
| Product | Units Produced | Sales Value at Splitoff Point |
| Turpentine | 6,000 liters | $60,000 |
| Paint thinner | 6,000 liters | 50,000 |
| Spot remover | 3,000 liters | 25,000 |
Required:
Determine the amount of joint cost allocated to each product if the physical-measure method is used.
