A company manufactures three products using the same production process. The costs incurred up to the split-0tf point are Sa.02.300. These costs are allocated to the products on the balis of their ales value at the split-otf point. The number of units produced, the selling prices per unit of the theee products at the split-off point and after further processing and the additional procenting conts int as follows. (b1) 45 or parentheses es. (45)) (b2)