Stark Chemical Company's production process for two of its solvents can be diagrammed as follows: solvent A = 7,000 gallons joint input = 10,000 gallons solvent B = 3,000 gallons split-off point The cost of the joint input, including processing costs before the split-off point, is $310,000. Solvent A can be sold at split off for $30 per gallon and solvent B for $70 per gallon Requirements 1. Allocate the $310,000 joint cost to solvents A and B by the physical-units method. 2. Allocate the $310,000 joint cost to solvents A and B by the relative-sales-value method. Requirement 1. Allocate the $310,000 joint cost to solvents A and B by the physical-units method. (Round the weighting to two decimal places.) Allocation of Gallons Weighting joint costs Solvent A Solvent B