Stulce Inc. produces joint products A, B, and C from a joint process. Information concerning a batch produced in May at a joint cost of $120,000 was as follows:

	A	B	C	Total
Units Sold	2,500	4,000	1,500	8,000
Price (after addt’l processing)	$35	$22	$15
Separable Processing cost	$35,000	$12,000	$16,000	$63,000
Units Produced	2,500	4,000	1,500	8,000
Total Joint Cost				$120,000
Sales Price at Split-off	$25	$12	$13

Required:

(Calculate all ratios, percentages, and unit costs to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar.):

1. Allocate the joint costs to the joint products using the physical measure method.
2. Allocate the joint costs to the joint products using the net realizable method.