Pam Inc. produces joint products O, P, and Q from a joint process. Information concerning a batch produced in May at a joint cost of $90,000 was as follows

		After Split - Off
Product	Units Produced	Additonal Costs	Market Values
O	1,400	$22,000	$70,000
P	3,200	16,000	60,000
Q	6,400	4,000	8,000

Required:

(1) Allocate the joint costs to the joint products using the physical measures method.

(2) Allocate the joint costs to the joint products using the net realizable method.