Net Realizable Value Method, Decision to Sell at Split-off or Process Further Pacheco, Inc., produces two products, overs and unders, in a single process. The joint costs of this process were $60,000, and 13,000 units of overs and 34,000 units of unders were produced. Separable processing costs beyond the split-off point were as follows: overs,16,000; unders,16.760. Overs sell for 52.00 per unit; unders sell for 53.14 per unit. Required 1. Allocate the $60,000 joint costs using the estimated net realizable value method. Allocated Joint Cost Overs Unders 2. Suppase that overs could be sold at the split-off point for $1.90 per unit. Should Pacheco sell overs at split aff ar pracess thern further? Overs Pacheco be processed further as there wll be profit If sold at split-off