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: 820,000 gallons (797,500 gallons of good product) Production: Cream 443,000 gallons Liquid skim 354,500 gallons Sales: Cream 424,000 at $130 per gallon Liquid skim 344,500 at $115 per gallon 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? O A. 50.00% and 50.00% B. 55.55% and 44.45% O C. 54.02% and 45.98% OD. 53.17% and 46.83%