Retail organization joint cost Abrula Archery provides archery training for children and adults. During the year, the camp had the following operating data: Children Adults Training hours taught 11,200 5,600 Hourly tuition $35.00 $65.00 Direct instructional costs for the year were $336,000; overhead costs for the two programs were $155,400. Camp owners want to know the cost of each program. a. Determine each program's cost using a physical measure base. Program Cost Children $ 327,600 Adults 163,800 Total $ 491,400 b. Determine each program's cost using the sales value at split-off method. Note: Do not round until your final answer. Note: Round your final answers to the nearest whole dollar. Program Cost Children $ OX Adults 0 x Total $ 491,400