Henderson Chemical Company's production process for two of its solvents can be diagrammed as follows: solvent A = 14,000 gallons joint input = 25,000 gallons solvent B = 11,000 gallons split-off point The cost of the joint input, including processing costs before the split-off point, is $300,000. Solvent A can be sold at split off for $22 per gallon and solvent B for $28 per gallon. Requirements 1. Allocate the $300,000 joint cost to solvents A and B by the physical-units method. 2. Allocate the $300,000 joint cost to solvents A and B by the relative-sales-value method. Requirement 1. Allocate the $300,000 joint cost to solvents A and B by the physical-units method. (Round the weighting to two decimal places.) Allocation of Gallons Weighting joint costs Solvent A Solvent B