Cranbrook Chemical Ltd. manufactures two industrial compounds. In the month of May, 15,000 litres of direct material costing $160,000 were processed at a cost of $400,000. The joint process yielded 16,000 containers of a compound known as Jarlon and 4,000 containers of a compound known as Kharton. The selling prices of Jarlon and Kharton are $38 and $58. Both products may be processed furthe processed into Jaxton at an incremental cost of $8 per jar of the final product while Kharton may be processed into Kraxton at an additional cost of $32 per jar of the final product. The volume of jars of the final product are: 12,000 and 3,000 for Jaxton and Kraxton respectively. The selling price of Jaxton is $48 per jar. The selling price of Kraxton is $102 per jar. Using the physical measures method, the weightings for joint cost allocations for Jarlon and Kharton respectively are a. 39.58% and 60.42%. b. 72.38% and 27.62%. c. 60.42% and 39.58%. d. 80.00% and 20.00%. e. 27.62% and 72.38%