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: Cream 820,000 gallons (797,500 gallons of good product) 443,000 gallons 354,500 gallons 424,000 at $130 per gallon 344,500 at $115 per gallon Production: Liquid skim Cream Sales: Liquid skim The cost of purchasing 820,000 gallons of direct materials and processing it up to the split-off point to yield a total of 797,500 gallons of good product was $2,350,000. What are the physical -volume proportions to allocate joint costs for cream and liquid skim, respectively? A) 55.55% and 44.45% C) 53.17% and 46.83% B) 54.02% and 45.98% D) 50.00% and 50.00%