Please answer the below table. Thanks.

NW 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, NW bought 11,800 inputs of flour for $87,500. NW spent another $48,400 on the special sifting process. The baking flour can be sold for $3.45 per cup and the bread flour for $4.60 per cup. NW 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 21 cup of super-fine baking flour for every one cup of baking flour used. The super-fine baking flour sells for $10.20 per cup. Requirement 1a. Allocate the $135,900 joint cost to the super-fine baking flour and the bread flour using the physical-measure method (using cups) of joint-cost allocation. (Round the weights to four decima places. Round the joint costs allocated to the nearest whole dollar.) Required 1. Allocate the $135,900 joint cost to the super-fine baking flour and the bread flour using the following: a. Physical-measure method (using cups) of joint-cost allocation b. Sales value at splitoff method of joint-cost allocation c. NRV method of joint-cost allocation d. Constant gross-margin percentage NRV method of joint-cost allocation 2. Each of these measures has advantages and disadvantages; what are they? 3. Some claim that the sales value at splitoff method is the best method to use. Discuss the logic behind this claim