Howard Chemical Company's production process for two of its solvents can be diagrammed as follows: The cost of the joint input, including processing costs before the split-off point, is $315,000. Solvent A can be sold at split off for $16 per gallon and solvent B for $34 per gallon. Requirements 1. Allocate the $315,000 joint cost to solvents A and B by the physical-units method. 2. Allocate the $315,000 joint cost to solvents A and B by the relative-sales-value method