Joint Cost Allocation-Market Value at Split-off Method Man O'Fort Inc. produces two different styles of door handles, standard and curved. The door handles go through a joint production molding process costing $29,000 per batch and producing 2,000 standard door handles and 1,000 curved door handies at the split-off point. Both door handies undergo additional production processes after the split-off point, but could be sold at that point: the standard style for $4 per door handie and the curved style f $2 per door handle. Determine the amount of joint production costs allocated to each style of door handle using the market value at enlit-off method