Fisher Chemicals processes a liquid into three outputs: Sigma, Tau, and Upsilon. Sigma accounts for 57 percent of the net realizable value at the split-off point, Tau accounts for 28 percent, and Upsilon accounts for the balance. The joint costs total $639,000. If Upsilon is accounted for as a by-product, its $68,000 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-1. What are the allocated joint costs for the three outputs, if Upsilon is accounted for as a joint product? a-2. What are the allocated joint costs for the three outputs, if Upsilon is accounted for as a by-product? Complete this question by entering your answers in the tabs below. What are the allocated joint costs for the three outputs, if Upsilon is accounted for as a joint product? Fisher Chemicals processes a liquid into three outputs: Sigma, Tau, and Upsilon. Sigma accounts for 57 percent of the net realizable value at the split-off point, Tau accounts for 28 percent, and Upsilon accounts for the balance. The joint costs total $639,000. If Upsilon is accounted for as a by-product, its $68,000 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-1. What are the allocated joint costs for the three outputs, if Upsilon is accounted for as a joint product? a-2. What are the allocated joint costs for the three outputs, if Upsilon is accounted for as a by-product? Complete this question by entering your answers in the tabs below. What are the allocated joint costs for the three outputs, if Upsilon is accounted for as a by-product? (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.)