Drinkwater, Inc. produces four chemicals in a joint manufacturing process: A, B, C, and D at a total cost of $100,000. Each of these products is a joint product. After processing, the quantity of chemicals is as follows: A. 10,000 gallons C. D. ABCD 25,000 gallons 5,000 gallons 10,000 gallons The following information relates to the prices per gallon associated with the four products: C. D.. ABCD Sales Price at Split-off $4 $8 $20 $6 Final Sales Price $10 $14 $23 $9 The total costs incurred after split-off were as follows: $40,000 for A, $50,000 for B, $10,000 for C and $20,000 for D. Find the total costs incurred by Drinkwater, Inc. for each of the four products using the following methods: a. Sales value at split-off b. Physical measures using gallons c. Net realizable value