MediaForum has three operating groups: Games, News, and Documentaries. In May, the company incurred $43,200,000 of joint cost for facilities and administration. May revenues and separate costs of each group are as follows: Games News Documentaries Revenue $61,272,000 $55,296,000 Separate costs 55,872,000 29,376,000 $340,776,000 199,296,000 a. What amount of joint cost is allocated to each operating group using the profit before joint cost allocation as the basis for allocation? Note: Compute the profit for each operating area after the allocation. Note: Round proportions to the nearest whole percentage and dollar amounts to the nearest whole dollar. Games News Documentary Total $ 4,050,000 x 19,440,000 106,110,000 x $ 129,600,00 b. What amount of joint cost is allocated to each operating group if the allocation is based on revenue? Note: Compute the profit for each operating group after the allocation. Note: Round proportions to the nearest whole percentage and dollar amounts to the nearest whole dollar. Games News Documentary Total $ (386,657) x 20,696,826 x 109,290,831 x $ 129,600,00