Joint Cost Allocation-Market Value at Split-off Method Gripturn Inc. produces two different styles of door handles, standard and curved. The door handles go through a joint production molding process costing $25,000 per batch and producing 1,600 standard door handles and 800 curved door handles at the split-off point. Both door handles undergo additional production processes after the split-off point, but could be sold at that point: the standard style for $10 per door handle and the curved style for $5 per door handle. Determine the amount of joint production costs allocated to each style of door handle using the market value at split-off method. Allocation Joint Product Standard door handle 16,000 X Curved door handle 4,000 x Totals 20,000 X Feedback Check My Work The market value at split-off method allocates joint costs using each product's total market value at the spit-off point. Products that have a higher market value are allocated more joint costs. To use the market value at split-off method, an estimate of the market value at split-off must be available.