Assume that Thomsen has a joint process where 370 pounds of input yields 350 pounds of output as shown below:

Product	Output	Separable Costs	Ending Inventory	Sales Value at Split-Off	Sales Value
A	40	$10	5	$60	$96
B	60	27	8	78	106
C	80	8	12	80	84
D	100	15	18	102	120
E	70	0	20	.25	0

The joint cost amount is $224.

Required:

1. Find value of ending inventory using
   1. Physical units method
   2. Net realizable value method (sales value at split-off known)
   3. Constant growth margin percentage method
2. What products should be processed beyond split-off? You must support your answer.