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 $4,250, and GS-80 is processed into 50 gallons of product GS-805 at a cost of $2,000. The production process starts at point 1. A total of $20,000 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 $325 a gallon, and GS-80 can be sold for $65 a gallon. The process is completed at point 3-products GS-505 and GS- 805 have a sales price of $505 a gallon and $145 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 cost per GS-80 cost per unit unit Total cost per unit (1) Physical measure $ 200 $ 200 $ 400 Sales value at split- (2) $ 250 $ 50 $ 300 off GS-505 GS-805 (3) Net realizable value cost per unit $ 320 cost per unit Total cost per unit $ 80 $ 400