11-45. Physical Quantities Method (LO 11-8) The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $189,000. Additional information follows: Sales Value Produced at Split-Off Values Units Sales Additional Costs Product KA. . . 84,000 $240,000 $330,000 $54,000 210,000 150,000 KB. . 60,000 KC. 24,000 270,000 240,000 42,000 30,000 Required 1. Assuming that joint product costs are allocated using the physical quantities (units produced) method, what was the total cost of product KA (including $54,000 if processed further)? 2. Assuming that joint product costs are allocated using the sales value at split-off (net realizable value method), what was the total cost of product KB (including the $42,000 if processed further)