2. The Tworek Company conducts a simple chemical process in Department #1, which produces three separate items: A, B, and C. A is processed further in Department #2. B is processed further in Department #3. Product C can be sold immediately. The following information relates to October: Department #1's costs $540,000 Department #2's costs $120,000 Department #3's costs $300,000 A: 25,000 pounds completed; 23,500 pounds sold for $12 per pound. B: 75,000 pounds completed; 70,000 pounds sold for $7.50 per pound. C: 50,000 pounds completed; 46,000 pounds sold for $5.00 per pound. There were no October 1st inventories. Required: a. Allocate the joint process costs to Products A, B, and C assuming the estimated net realizable value method is used. b. Allocate the joint process costs to products A, B, and C assuming the physical quantities method is used