Quality chicken grows and processes chickens. Each chicken is disassembled into five main parts.Information pertaining to production in July 2014 is as follows:

Pounds of Product/ Wholesale sellings price per pound when product is complete

Breasts 100/ $0.55

Wings 20/ 0.20

Thighs 40/ 0.35

Bones 80/ 0.10

Feathers 10/ 0.05

Joint cost of production in July 2014 was $50. A special shiment of 40 pounds of breasts and 15 pounds of wings has been destroyed in a fire. Quality Chicken's insurance policy provides reimbursement for the cost of the items destroyed. The insurance company permits Quality Chicken to use a joint-cost-allocation method. The splitoff point is assumed to be at the end of the production process.

1. Compute the cost of the special shipment destroyed using the following:

a. Sales value at splitoff. (Please explain for me in detail how you arrive at this number. This is where I'm struggling.)

b. Physical-measure method (pounds of finished product)