Lauren Inc. makes three products that can be sold at split-off or processed further and then sold. The joint cost for April is $2,808,000. Bottles of Sales Price Separate Cost Final Sales Product Output at Split-Off after Split-Off Price Perfume 52.000 $7.00 $2.50 $16.50 Eau de toilette 83,200 5.00 1.50 13.00 Body splash 72,800 5.00 2.00 12.00 The number of ounces in a bottle of each product is: perfume, one; eau de toilette, two; and body splash, three. Assume that all products are processed further after split-off. X X a. Allocate the joint cost based on the number of bottles, weight, and approximated net realizable values at split-off. Note: Round proportions to the nearest whole percentage and dollar amounts to the nearest whole dollar. Allocation by bottles Perfume $ 702000 Eau de Toilette 1123200 Body Splash 982800 $ Total 2808000 Allocation by weight Perfume $ 336960 Eau de Toilette X Body Splash Total Allocation by approx NRV Perfume Eau de Toilette Body Splash X Total b. Assume that all products are processed further and completed. At the end of the period, the inventories are as follows: perfume, 1560 bottles; eau de toilette, 4,160 bottles; and body splash, 4,368 bottles. Determine the values of the inventories based on answers obtained in (a). Note: Round your final answer to the nearest whole dollar. 1. Allocation by bottles Inventory levels Perfume $ Eau de Toilette Body Splash $ Total 2. Allocation by weight Inventory levels $ Perfume Eau de Toilette Body Splash $ Total 3. Allocation by approximated NRV Inventory levels Perfume $ Eau de Toilette Body Splash X $ Total X X X X X X X