I. The company "EVERYTHING FRESH EXCEPT THE CHICKEN" buys birds to process and distribute them for human consumption. From the process of these birds 3 products "breasts, thighs and wings" are obtained. During the month of November, the company purchased 50 birds as raw material at a total cost of $ 380.00 and incurred joint conversion costs of $ 70.00. The following data is also available: PRODUCT PROCESS AMOUNT PRICE AT THE SEPARATION ADDITIONAL COST PER AVE FINAL PRICE OF AVE POINT BREAST 50 $70 XXX XXX THIGHS WINGS 100 $50 10 100 100 $40 XXX XXX Using the above information, allocate the joint production costs for the three products using the following methods: a) Sales value method at the point of separation. b) Net realizable value method.