Selam Miners Incl (SM!) produces products Alpha and Beta from a singlejoint manufacturing process. The total cost of input and joint manufacturing process is estimated to be $420,000 for'2020. During the year the company expects to produce 2.400 units of Alpha and 5,600 units of Beta. The company has an option to sell products Alpha for $24 and Beta for $35 per unit at split-off point. 1, Allocate thejoint manufacturing cost to Alpha and Beta using the physical unit method. 2, Allocate thejoint manufacturing cost to Alpha and Beta using the sales value method, 3. A new customer approached SM and offered to buy Beta at a price of $40 per unit provided the company agrees to further process the product.The accountant of SM] advised that the cost of further processing Beta would amount to $26,000 As a qualified management accountant, you are required to advise SMI whether to accept the offer and process Beta further or reject the offer and sell it at the split-off point. Show computations to support your