1) Total equivalent units for conversion under the FIFO method are calculated to be: Multiple Choice 1,074 equivalent units. 996 equivalent units. 972 equivalent units. 1,044 equivalent units. 1,364 equivalent units.The amount of joint costs allocated to product DBB-1 using the sales value at split-off method is: Multiple Choice $939,240. $216,870. $447,205. $757,800. $2,213,640.Multiple Choice $11,250. $23,438. $33,434. $40,313. $27,109..