In May 2021, Farmers' Dairy processes 220,000 gallons of raw milk. During processing, 20,000 gallons are lost due to evaporation and spillage, yielding 50,000 gallons of cream and 150,000 gallons of yogurt. Summary data follow 180,000 Joint Cost Yogurt Cream 0 0 Beg. Inventory 150,000 50,000 Production 112,000 41,000 Sales 38,000 9,000 End. Inventory $ 22 $14 Selling price per gallon According to the sale value at splitoff point method the cost per gallon of Cream equal 0.592 0.630 0.554 0.514 Depending on the data in question 4 :According to the sale value at splitoff point method the gross margin for Yogurt equal 2,351,716 O 2,353,120 O 2,350,277 O 2,348,800 O Depending on the data in question 4 :According to the physical-measure method the cost per gallon of Yogurt equal 0.850 O 0.900 O 0.630 0.780 Depending on the data in question 4 According to the physical-measure method the cost of goods sold for Cream equal 36,900 O 36,060 22.800 41.700 O