Choi Company manufactures two skin care lotions, Smooth Skin and Silken Skin, from a joint process. The

joint costs incurred are $$300,000$ for a standard production run that generates $260,000$ pints of Smooth

Skin and $280,000$ pints of Silken Skin. Separable processing costs beyond the split$-$off point are $$1\mathrm{.}70$ per

pint for Smooth Skin and $$1\mathrm{.}20$ per pint for Silken Skin.

Required: How much of the joint costs are allocated to Smooth Skin and Silken Skin under each of the

following methods:

Physical quantity method

Sales value at split$-$off method. Assume the following sales prices at the split$-$off point: Smooth Skin

sells for $$3\mathrm{.}70$ per pint, while Silken Skin sells for $$4\mathrm{.}90$ per pint.

Net realizable value method. Assume the following sales prices after further processing: Smooth Skin

sells for $$3\mathrm{.}70$ per pint, while Silken Skin sells for $$4\mathrm{.}90$ per pint.

$($For all requirements, do not round intermediate calculations. Round final answers to nearest

whole dollar amounts.$)$