Fisher Chemicals processes a liquid into three outputs: Sigma, Tau, and Upsilon. Sigma accounts for 58 percent of the net realizable value at the split-off point, Tau accounts for 30 percent, and Upsilon accounts for the balance. The joint costs total $639,000. If Upsilon is accounted for as a by-product, its $69.000 net realizable value at split-off is credited to the joint manufacturing costs using method 1 described in the text, which credits the by-product's net realizable value as a reduction in the joint costs. Required: a. What are the allocated joint costs for the three outputs 1. If Upsilon is accounted for as a joint product? Accounted for as a Joint Product Sigma Tau Upsilon 2. If Upsilon is accounted for as a by-product? (Do not round intermediate calculations.) Allocated for as a By-Product Sigma Tau Uosilon