Northern Company processes 100 gallons of raw materlals 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 $7,100, and GS-80 is processed Into 50 gallons of product GS-805 at a cost of $5,525. The production process starts at point 1. A total of $20,000 in jolnt 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 $700 a gallon, and GS-80 can be sold for $140 a gallon. The process is completed at point 3-products GS-505 and GS-805 have a sales price of $580 a gallon and $220 a gallon, respectively. Requlred: 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 Intermedlate calculatlons. Round your final answers to nearest whole dollar amount.)