During April 2017, the joint costs of processing were $3,000. Other information for the month was as follows:

Regular Soda Diet Soda

Units produced 30,000 cans 50,000 cans

Selling price at splitoff point $0.20 $0.24

Final selling price (after further processing) $0.25 $0.30

Separable costs $1,000 $1,500

Required: please show your work

a. Calculate the amount of joint costs allocated to each product using the physical measure method.

b. Calculate the amount of joint costs allocated to each product using the sales value at splitoff method.

c. Calculate the amount of joint costs allocated to each product using the net realizable value method (NRV).

d. Calculate the amount of joint costs allocated to each product using the constant gross margin percentage NRV method.