5. NW Flour Company buys 1 input of standard flour and refines it using a special sifting processt o 3 cups of baking flour and 9 cups of bread flour. In May 2017, NW bought 11,200 inputs of flourf or $88,500. NW spent another $47,700 on the special sifting process. The baking flour can be sol d for $3.65 per cup and the bread flour for $4.95 per cup. NW puts the baking flour through a seco nd process so it is super fine. This costs an additional $1 per cup of baking flour and the process yields Y cup of super-fine baking flour for every one cup of baking flour used. The super-fine baki ng flour sells for $9.90 per cup. 1. Allocate the $136,200 joint cost to the super-fine baking flour and the bread flour using the follow ing: a. Physical measure method (using cups) of joint-cost allocation b. Sales value at split off method of joint-cost allocation C. NRV method of joint-cost allocation d. Constant gross-margin percentage NRV method of joint-cost allocation 2. Each of these measures has advantages and disadvantages; what are they? 3. Some claim that the sales value at splitoff method is the best method to use. Discuss the logic be hind this claim