Northern Company processes 100 gallons of raw materials into 75 gallons of product GS-50 and 25 gallons of GS-80. GS-50 is further processed into 50 gallons of product GS-505 at a cost of $17,000, and GS-80 is processed into 50 gallons of product GS-805 at a cost of $14,000. Exhibit 1 depicts this manufacturing flow. The production process starts at point 1. A total of $44,000 in joint manufacturing costs are incurred in reaching point 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 sold for $600 a gallon, and GS-80 can be sold for $120 a gallon. The process is completed at point 3-products GS-505 and GS-805 have a sales price of $788 a gallon and $392 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 split-off, and (3) net realizable value. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.) GS-50 GS-80 Total (1) Physical measure (2) Sales value at split-off (3) Net realizable value EXHIBIT 1 Joint Cost Flows for Northern Company Point 1 Point 2 Separable Processing Cost Point 3 $5,000 75 gallons of GS-50 Price = $300/gallon 100 gallons of raw material processed at a cost of $20,000 50 gallons of GS-505 Price = $500 25 gallons of GS-80 Price = $60/gallon $2,000 50 gallons of GS-805 Price = $140