Milo Manufacturing produces products Kappa and Lambda from a joint process. Total joint costs are $$158,000.$ The sales value at split$-$off was $$167,760$ for $4,400$ units of Kappa and $$63,280$ for $6,600$ units of Lambda.

Required:

A$.$What joint costs are allocated to the two products using the net realizable value at split$-$off approach?

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.

B$.$What joint costs are allocated to the two products using the physical quantities method?

Note: Do not round intermediate calculations.