Tasty Brands Company manufactures candy from a joint production process and has four main products: Choco Bar, Nougat Bar, Peanut Bar, and Coconut Bar. Joint costs for one batch are as follows:

Direct materials $$30,500$

Direct labor $19,500$

Overhead $22,000$

Total joint costs $$72,000$

At the split$-$off point, one joint process batch yields $30,000$ Choco Bars, $25,000$ Nougat Bars, $20,000$ Peanut Bars, and $15,000$ Coconut Bars. If all products are sold at the split$-$off point, prices are $$0\mathrm{.}75$ per Choco Bar, $$1\mathrm{.}00$ per Nougat Bar, $$1\mathrm{.}25$ per Peanut Bar, and $$1\mathrm{.}50$ per Coconut Bar.

Tasty Brands has the option of further processing all products into king$-$sized bars with the following added costs and premium prices:

Added Cost King$-$sized Price

Choco Bar $$18,000$ $$1\mathrm{.}25$ per bar

Nougat Bar $$20,000$ $$1\mathrm{.}75$ per bar

Peanut Bar $$22,000$ $$2\mathrm{.}50$ per bar

Coconut Bar $$24,000$ $$3\mathrm{.}25$ per bar

What are the joint costs allocated to each bar under the physical units method? $(4$ pts$)$

What are the joint costs allocated to each bar under the NRV method? $(4$ pts$)$

What are the joint costs allocated to each bar under the sales value at split$-$off method? $(4$ pts$)$

Which candy bars should be processed further and why? $(5\mathrm{.}5$ pts$)$