Required information [The following information applies to the questions displayed below.] The following information relates to a joint production process for three products, with a total joint production cost of $160,000. There are no separable processing costs for any of the three products.

Product	Sales Value at Split-Off	Units at Split-Off
1	$240,000	420
2	$48,000	630
3	32,000	1,050
	$320,000	2,100

QUESTION: Assume that the total sales value at the split-off point for product 1 is $112,000 instead of $240,000 and the sales value of product 3 is $3,200 instead of $32,000. Assume also that, because of its relatively low sales value, the firm treats product 3 as a by-product and uses the asset recognition method for accounting for by-products. What amount of joint cost would be allocated to the products using the sales value at split-off method?

**ANSWER:**

Product	allocated joint cost
1	$109,760
2	$47,040
3	$0

I have the correct answers above. I guessed for the Product 3. I wish to understand why its 0. Please show work if needed to understand. Appreciate the help.