Cate Inc. manufactures three products (PRS, BUE, TAB) using a joint manufacturing process and incurred $440,000 in joint costs this year. PRS and BUE can be processed further to enhanced products. When processed further PRS Plus sells for $285/unit and BUE Best sells for $125/unit. TAB must be sold at split-off. Production and sales information for the year is as follows: PRS BUE TAB Units produced & sold 3,600 6,000 10,000 Sales price at Split-off $250 /unit $112 / unit $24 / unit Separable processing costs $102,600 $93,750.

a. Determine the amount of joint costs allocated to each product using the Sales Value at Split-Off method. (round intermediate calculations to four decimals, round answers to dollars) 

b. Determine the amount of joint costs allocated to each product using the Net Realizable Value (NRV) method. (round intermediate calculations to four decimals, round answers to dollars) 

c. Which product mix combination of the production and sale of each product maximizes total Operating Income for Cate Inc.? Show calculations and specify the product mix combination.