Dow Chemicals processes resin from fir trees into printing inks, varnishes, and adhesives. In 2019 the joint costs of processing were $230,000. After the split-off point, the firm further processes the products, refine them and sale them to retailers. Additional information is given below:

Product	Units Produced	Sales Valye at Split-off	Separable Cost	Final Sales Value
Printing tasks	19350 Liters	$130000	45000	30500
Varnishes	17630 Liters	$87500	45000	175000
Adhesives	6020 Liters	$32500	25500	155500

Q6.1 Determine the amount of joint cost allocated and the net income using the physical measure method. Clearly show your workings

Q6.2 Determine the amount of joint cost allocated and the net income using the sales value at split-off method. Clearly show your workings.

Q6.3 Determine the amount of joint cost allocated and the net income using the net realizable value method. Clearly show your workings.