3. Jurby Chemicals produces four products from a joint process costing $450,000 per month. After leaving the joint process, the products must be further refined before they are salable. You have been provided with the following information: Product Volume Further Processing Selling Price per Costs ($) Unit ($) AX 30,000 700,000 80 BC 50,000 800,000 40 CF 20.000 200,000 22 DR 100.000 500,000 10 Required: a. Allocate the joint cost using physical units method b. Allocate the joint cost using net realizable value