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: Production Cream Liquid skim Sales: Cream Liquid skim 770,000 gallons (748,500 gallons of good product) 444,500 gallons 304,000 gallons 425,500 at $130 per gallon 292,000 at $110 per gallon The cost of purchasing 770,000 gallons of direct materials and processing it up to the split -off point to yield a total of 748,500 gallons of good product was $2,350,000. 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.) O A. $1,356,591 and $993,409 OB. $1,393,624 and $956,376 OC. $1,395,665 and $954,335 OD. $1,175,000 and $1,175,000