Northern Company processes 100 gallons of raw materials into 75 gallions of product GS-50 and 25 galions of GS-80. GS-50 is further processed into 50 gallons of product GS-505 at a cost of $10,000, and GS-80 is processed into 50 gallons of product GS-805 at a cost of $7000. Exhibit 1 depicts this manufacturing flow The production process starts at point 1 A total of $30000 in joint manufacturing costs are incurred in reaching polnt 2. Point 2 Is the split-off point of the process that manufactures GS-50 and GS-80 At this point, GS-50 can be soid for $425 a galion, and GS-80 can be sold for $85 a gallon. The process is completed at point 3-products GS-505 and GS-805 have a sales price of $620 a gallon and $245 a gallon, respectively Required: Allocate the joint product costs and then compute the cost per unit using each of the following methods: (1 physical measure. (2) sales value at spit-off and (3) net realizable value. (Do not round Intermediate celculetlons. Round your final answers to nearest whole doiler amount.) GS-50 GS 80 (1) Physical measure 2) Sales value at split-off 3 INesrea zple vae