Milo Manufacturing produces products Kappa and Lambda from a joint process. Total joint costs are $$168,000.$ The sales value at split$-$off was $$174,960$ for $8,400$ units of Kappa and $$63,280$ for $12,600$ 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.

$\backslash$table$[[,,$Kappa,Lambda$],[\backslash$table$[[$a$.$ Net realizable value$],[$method$]],$$$,122,640x,45,360x$