(c) Oman Refinery Industries manufactures two productsM and N by a joint process.

Information	M	N	Total
Joint Costs			$ 180,000
Output (units)	5,000	6,250
Selling price	$ 10 per unit	$ 20 per unit
Separable processing costs	$ 6 per unit	$ 11 per unit

Required

(i) How much of the joint costs per batch will be allocated to M and to N assuming that joint costs are allocated based on the number of units at splitoff point?

(ii) If joint costs are allocated on an NRV basis, how much of the joint costs will be allocated to M and to N?