Ninja Turtle Company processes input Leonardo into three outputs: Michaelangelo, Raphael, and Donatello. Michaelangelo accounts for 60 percent of the net realizable value at the split-off point, while Raphael accounts for 30 percent. The balance is accounted for by Donatello. The joint costs total $182,750. If Donatello is accounted for as a by-product, its net realizable value at split-off of $18,800 would be credited to the joint manufacturing costs using Method 1 described in the text which credits the by-product's net realizable value against the joint costs. (See Illustration 8-10

.)

What are the allocated joint costs for the three outputs?

a. If Donatello is accounted for as a joint product?

h. If Donatello is accounted for as a by-product?