Please help me solve the Upsilon for #2.

Fisher Chemicais processes a liquld into three outputs Sigma, Tau, and Upsion Sigma accounts for 58 percent of the net realzatble value at the spi off point, Tau accounts for 28 percent and The jons costs total $043,.000, ir Upslon is accourted for as a by-product, its s68.000 net resalizable value at spit.-offis credhed to theturing c costs using method 1 described in the text, wich credits the by-product's net realizable value as a reduction in the joint costs Required: a. What are the allocated joint costs for the three outputs 1. it Upslion is accourted for as a joint product? Sgma 2.? Upalon ts accounted for as a by-product? (Do rot round intermediate calculations) for as a