NSP Flour Company buys 1 input of standard flour and refines it using a special sifting process to 3 cups of baking flour and 9 cups of bread flour. In May, NSF bought 11,600 inputs of flour for $88,000. NSP spent another $48,000 on the special sifting process. The baking flour can be sold for $3.50 per cup and the bre flour for $4,75 per cup 1 NSP puts the baking flour through a second process so it is super fine. This costs an additional $1 per cup of baking flour and the process yields cup of sup baking flour for every one cup of baking flour used. The super-fine baking flour sells for $10.10 per cup Required Requirement 1a. Allocate the $136,000 joint cost to the super-fine baking flour and the bread flour using the physical-measure method (using cups) of joint-com allocation. (Round the weights to four decimal places Round the joint costs allocated to the nearest whole dollar.) Physical measure of total production (in cups) Baking Flour Bread Flour Total Weighting Joint costs allocated