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4 polis Micron Company in the semiconductor industry and the fabrication of ulticon water chips selts of two types of memory chip, Standard and Premium. The wing nsformation was collected for the last quarter of the calendar year Oma process 400kg (oth standard and premium ceweih 20 grams cach) Production Standard 10,000 Premium 7300chipe Sales Standard 0700 $130 per chip Premium 670005210 per chip The cost of purchasing 400 kgs of direct materials and processing up to the spirit off point to yeld a total of 17.300 chips of good products was 32.050.000 Beginning Inventories totaled 140 chipe for Standard and 70 chips for Premium Ending Inventory amounts reflected 140 chips of Standard and 70 chips of Premium October costs per unit were the same as November. What are the physical volume proportions for products Standard and Premium rompectively 60.98% and 30.02% 50.00% and 50.00% 59.15% and 40.85% 57.80% and 42,20% The Blue Company process norocessed goat milk up to the spirt-off point where to products, condensed goat milk and kimyo mit The was collected the month of October Direct marea proceso 00.000 gallons Production Condensed goat milk 43,000 tons Skim goat milk 55.000gallons Salo Condensed goat milk $4.50per gallon Skim goat milk $4.00peration The costs of purchasing the of unprocessed goat milk and processing it up to the uplit off point to yield a total of 98,600 gallons of salable products ABO. There were no inventory balances of other product Condensed goat mik may be processed further to yield 42,500 gallons of a medicinal mik product, Xyla, for an additional processing cost of $3 per usable gallon Xyla can be sold for 518 per gallon Skim goat milk can be processed further to yield 54,200 gallona of skim goat milik loe croom, for an additional processing.com per mobile galon of . The product can be sold for $11 per gallon There are no beginning and ending inventory balances What is the estimated net realizable value of Xyta at the split-off point? $444,000 $433,600 $645,000 $637.500