Fisher Chemicals processes a liquid into three outputs: Sigma, Tau, and Upsilon. Sigma accounts for 55 percent of the net realizable value at the split-off point, Tau accounts for 31 percent, and Upsilon accounts for the balance. The joint costs total $636,000. If Upsilon is accounted for as a by-product, its $74,000 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. Reg A1 Reg A2 What are the allocated joint costs for the three outputs, If Upsilon is accounted for as a joint product? Accounted for as a Joint Product Sigma Tau Upsilon e Regal Req A2 >