The Alfarm 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: Direct materials processed: 790,000 gallons (767,500 gallons of good product) Production: Cream 444,500 gallons Liquid skim 323,000 gallons Sales: Cream 424,500 at $150 per gallon Liquid skim 314,000 at $140 per gallon The cost of purchasing 790,000 gallons of direct materials and processing it up to the split - off point to yield a total of 767,500 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? (Round intermediary percentages to the nearest hundredth.) A. $1,320,576 and $959,424 B. $1,282,861 and $997,139 C. $1,140,000 and $1,140,000 D. $1,310,575 and $969,425