Answer the following questions using the information below: The Oxnard Corporation processes a liquid component up to the splitoff point where two products, Mr. DirtOut and Mr. SinkClean, are produced and sold. There was no beginning inventory. The following material was collected for the month of January: Direct materials processed: 250,000 gallons (242,500 gallons of good product) Production: Mr. DirtOut 147,500 gallons Mr. SinkClean 95,000 gallons Sales: Mr. DirtOut 140,500 at $110 per gallon Mr. SinkClean 91,000 at $ 100 per gallon The cost of purchasing 250,000 gallons of direct materials and processing it up to the splitoff point to yield a total of 242,500 gallons of good product was $760,000.

What are the physical-volume proportions to allocate joint costs for Mr. DirtOut and Mr. SinkClean, respectively?

When using a physical-volume measure, what is the approximate amount of joint costs that will be allocated to Mr. DirtOut and Mr. SinkClean?

When using the physical-volume method, what is Mr. DirtOut's approximate production cost per unit?