Marigold There produces a variety of soy products from soybeans and has just finished its first year of operations. Michael, the

product manager, wants to evaluate the profitability of each product. Michael knows the process works essentially like this: the

soybeans are processed in the company's manufacturing facility at a cost of $$434,000,$ yielding both soy oil and soymeal. The soy oil

can then be processed further into mayonnaise, while the soymeal can be processed further into animal feed. The quantities produced

and sales values at the split$-$off point are as follows.

$($a$)$

Using the physical quantities method, allocate the joint costs to the soy oil and the soymeal. $($Round proportion to $2$ decimal places,

e$.$g$.0\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.5,125.)$