Banana Co makes X and Y from a basic raw materials. For the year 2020, the all inclusive cost of the basic process amounted to $960,000 which was allocated on the basis of relative number of units produced. Additional data for the year 2020 are given below:

	X	Y
Units Produced	160,000	80,000
Unit selling price at Split off	$5.00	$7.00
Unit selling price after additional Process	$8.00	$14.00
Additional processing cost	$640,000	$400,000

REQUIREMENTS: (please convert to percentage and round off to two decimal places)

1. The all-inclusive joint costs should be allocated to X on what ratio:

2. The all-inclusive joint costs should be allocated to Y on what ratio: