Coffee Beverages processes coffee and bottles it as Frappuccino, Cappuccino, and American.

During the year the joint costs of processing the coffee were $270,000. There were no beginning or ending inventories. Production and sales value information were as follows:

Sales Value

Product	Cases	at Split-Off	Separable Costs	Selling Price
Frappuccino	300,000	$9 per case	$5.00 per case	$32 per case
Cappuccino	200,000	$8 per case	$3.00 per case	$30 per case
American	400,000	$7 per case	$2.00 per case	$20 per case

a. Allocate the joint costs using the physical output method

b. Allocate the joint costs using the net realizable value method.

c. Allocate the joint costs using sales value at split-off point method