Cionel Corporation manufactures its products using a joint manufacturing process. products follows: is process: Beta and Psi. Information concerning these two Unit Sales Price Unit Separable Final Selling Price $4.50 $3.70 Quantity ProductProduced aSplit-Off Costs Beta 5,000 15,000 $4.00 $2.00 $0.48 $0.40 Psi The process incurred joint costs of $60,000. Calculate the following (place your answers in the appropriate blanks) a. The total cost of each product using the sales value at split-off method. b. The joint costs allocated to each product using the net realizable value method