THANH Factory manufactures two products (A and B) from a joint process that cost $200,000 for the year just ended. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Product Sales Value Separable Cost Pounds Produced 20,000 30,000 Sales Price Per Pound $12 $8 A B $350,000 $300,000 $90,000 $60,000 Required: a. If the joint costs are allocated based on the physical-units method, what is the amount of joint cost assigned to product B? (2 marks) b. If the joint costs are allocated based on the net realizable value method, what is the amount of joint cost assigned to product A? (4 marks)