Miller Manufacturing Company buys Zeon for $0.80 a gallon. At the end of processing in Department 1, Zeon splits off into products A, B, and C. Product A is sold at the split-off point with no further processing. Product B and C require further processing before they can be sold; product B is processed in Department 2 and product C is processed in Department 3. Following is a summary of costs and other related data for the year ended October 31, 2021: Department 1 2 3 Cost of Zeon $96,000 $0 Direct labor 14,000 45,000 65,000 Manufacturing overhead 10,000 21,000 49,000 $0 Products A Gallons sold 20,000 Gallons on hand at Oct. 31 10,000 Sales $30,000 B 30,000 0 $96.000 45,000 15,000 $141,750 There were no inventories on hand at November 1, 2020, and there was no Zeon on hand at October 31, 2021. All gallons on hand at October 31, 2021 were complete as to processing. There were no manufacturing overhead variances. Miller uses the net realizable value method of allocating joint costs. REQUIRED Determine (showing all computations): (1) Net realizable value of Product A (2 marks) (2) Joint costs (2 marks) (3) Cost of Product B sold for the year ended October 31, 2021 (4 marks) (4) Ending inventory of product, A (2 marks)