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 28 percent, and Upsilon accounts for the balance. The joint costs total $641,000. If Upsilon is accounted for as a by-product, its $75,000 net realizable value at split-off is credited to the joint manufacturing costs using method 1 described in the text, which credits the by-products net realizable value as a reduction in the joint costs.

A. 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

B. 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.)

	Allocated for as a By-Product
Sigma
Tau
Upsilon