Question o 14 points) Oatly processes unprocessed oats up to the split-off point where two products, low- fat oat milk and oat half & half result. The following information was collected for the month of February: Direct materials processed: 99,500 gallons (after shrinkage) Production: low-fat oat milk 43,500 gallons oat half & half 56,000 gallons Sales: low-fat oat milk $4.75 per gallon oat half & half $4.00 per gallon The costs of purchasing the of unprocessed oats and processing it up to the split-off point to yield a total of 99,500 gallons of saleable product was $184,480. There were no inventory balances of either product. Low-fat oat milk may be processed further to yield 43,000 gallons (the remainder is shrinkage) of condensed oat milk for an additional processing cost of $7 per usable gallon. The condensed oat milk can be sold for $25 per gallon. Oat half & half can be processed further to yield 54,700 gallons of oat milk ice cream, for an additional processing cost per usable gallon of $7. The product can be sold for $13 per gallon. There are no beginning and ending inventory balances. Using estimated net realizable value, what amount of the joint costs would be allocated condensed oat milk and the oat milk ice cream? (Round intermediary percentage calculations to the nearest hundredth.)