st:40000 Toyochem Specialty Chemical Sdn Bhd purchases a compound that is then processed to yiel three types of acids: Sulfuric acid, Acetic acid and Nitric acid. In January 2022, Toyochem purchased 10,000 gallons of the compound at a cost of RM280,000 and the company incurred joint production cost of RM40,000. Sales and production information for the month of January 2022 is as follows: Production Price at in split off Further processing cost gallons point per gallons RM RM Sulfuric acid 2,500 55 Acetic acid 3,500 40 - Nitric acid 5,500 30 5 Final Sales price RM 60 (Note: round up all decimal points to two decimal points where applicable) Sulfuric acid and Acetic acid are sold to other chemical companies at the split off point. Nitric acid can be sold at the split off point or processed further into ammonia nitic for the manufacture of fertilizer. Required: Compute and allocate the total joint cost to three products using: a) Physical unit method. b) Sales-value at split of point. c) Net realizable value method