Fisher Chemicals processes a liquid into three outputs: Sigma, Tau, and Upsilon. Sigma accounts for 56 percent of the net realizable value at the split-off point, Tau accounts for 32 percent, and Upsilon accounts for the balance. The joint costs total $640,000. If Upsilon is accounted for as a by-product, its $66,000 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. Req 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 Req A1 Req A2 > Reg A1 Reg A2 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