The Alfa Corporation processes raw milk up to the split-off point where two products, cream and liquid skim, are produced and sold. There was no beginning inventory. The following material was collected for the month of February: - Process of 750,000 gallons of materials yield 727,5000 gallons of good product 442,500 gallons of Cream and 285,000 gallons of Liquid skim. -Each gallon of Cream is sold at $110 per gallon, and each gallon of Liquid skim is sold at $100 per gallon. - The cost of purchasing 750,000 gallons of direct materials and processing it up to the split-off point to yield a total of 727,500 gallons of good product was $2,280,000. When using a physical-volume measure, what is the approximate amount of joint costs that will be allocated to cream and liquid skim? a) $1,386,804 and $893,196 b) $1,140,000 and $1,140,000