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Garland Labs produces a drug used for the treatment of arthritis. The drug is produced in batches. (Click the icon to view additional information.) In March, Garland, which had no opening inventory, processed one batch of chemicals. It sold 1,500 gallons of product for human use and 100 gallons of the veterinarian product. Garland uses the net realizable value method for allocating joint production costs. Read the requirements. Requirement 1. How much in joint costs does Garland allocate to each product? (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar.) Joint costs allocated to human product Joint costs allocated to veterinarian product More info Chemicals costing $45,000 are mixed and heated, then a unique separation process then extracts the drug from the mixture. A batch yields a total of 2,500 gallons of the chemicals. The first 2,100 gallons are sold for human use while the last 400 gallons, which contain impurities, are sold to veterinarians. The costs of mixing, heating, and extracting the drug amount to $113,200 per batch. The output sold for human use is pasteurized at a total cost of $113,400 and is sold for $580 per gallon. The product sold to veterinarians is irradiated at a cost of $18 per gallon and is sold for $440 per gallon. Requirements 1. How much in joint costs does Garland allocate to each product? 2. Compute the cost of ending inventory for each of Garland's products. 3. If Garland were to use the constant gross-margin percentage NRV method instead, how would it allocate its joint costs? 4. Calculate the gross margin on the sale of the product for human use in March under the constant gross-margin percentage NRV method. 5. Suppose that the separation process also yields 310 pints of a toxic byproduct. Garland currently pays a hauling company $5,800 to dispose of this byproduct. Garland is contacted by a firm interested in purchasing a modified form of this byproduct for a total price of $6,800. Garland estimates that it will cost about $28 per pint to do the required modification. Should Garland accept the offer