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Garland Labs produces a drug used for the treatment of arthritis. The drug is produced in batches. (Click the icon to view additional information.) In March, Garland, which had no opening inventory, processed one batch of chemicals. It sold 1,900 gallons of product for human use and 350 gallons of the veterinarian product. Garland uses the net realizable value method for allocating joint production costs. Chemicals costing $47,000 are mixed and heated, then a unique separation process then extracts the drug from the mixture. A batch yields a total of 3,600 gallons of the chemicals. The first 3,000 gallons are sold for human use while the last 600 gallons, which contain impurities, are sold to veterinarians. The costs of mixing, heating, and extracting the drug amount to $213.400 per batch. The output sold for human use is pasteurized at a total cost of $153,000 and is sold for $620 per gallon. The product sold to veterinarians is irradiated at a cost of $25 per gallon and is sold for $470 per gallon. Requirement 1. How much in joint costs does Garland allocate to each product? (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar.) Joint costs allocated to human product $ 225,179 Joint costs allocated to veterinarian product $ 35,221 Requirement 2. Compute the cost of ending inventory for each of Garland's products. (Round the cost per gallon amounts to the nearest cent.) Human Product Vet Product Total Separable costs Joint costs Total costs Units produced (gallons) Cost per gallon Units in ending inventory (gallons) Cost of ending inventory