93. A manufacturing company uses a joint production process that produces three products at the split- off point. Joint production costs during April were $720,000. The company uses the net realizable value method for allocating joint costs. Product information for April was as follows: R Product S Gallons produced Sales prices per gallon: At the split-off After further processing 2.500 5.000 T 7,500 $100 Costs to process after split-off $150 $150,000 $80 $115 $20 $30 $150,000 $100,000 Required: a. Assume that all three products are main products and that they can be sold at the split-off point or processed further, whichever is economically beneficial to the company. Allocate the joint costs to the three products. b. Assume that the company uses the physical quantities method to allocate the joint costs. How much would be allocated to each of the three products?