The Alarm Corporation processes raw milk up the spinoff point where two products, cream and liquid skim, are produced and sold. There was no beginning inventory. The following material was collected or the month of February. The cost of purchasing 780,000 gallons of direct materials and processing it up to the splitoff point to yield a total of 757,000 gallons of good product was $2, 340,000. What are the physical-volume proportions to allocate joint costs for cream and liquid skim respectively? A. 57.18% and 42.82% B. 56 14% and 43.86% C. 58.92% and 41.08% D. 50.00% and 50.00%