Choi Company manufactures two skin care lotions, Smooth Skin and Silken Skin, from a

joint process. The joint costs incurred are $$410,000$ for a standard production run that

generates $290,000$ pints of Smooth Skin and $130,000$ pints of Silken Skin. Separable

processing costs beyond the split$-$off point are $$1\mathrm{.}60$ per pint for Smooth Skin and $$1\mathrm{.}30$

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 $$2\mathrm{.}50$ per pint, while Silken Skin sells for $$4\mathrm{.}00$ per pint.

Net realizable value method. Assume the following sales prices after further

processing: Smooth Skin sells for $$2\mathrm{.}50$ per pint, while Silken Skin sells for $$4\mathrm{.}00$ per

pint.

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

nearest whole dollar amounts.$)$

Answer is complete but not entirely correct.