The Almost Fresh Packaging Company processes tomatoes into ketchup, tomato juice, and canned tomatoes. During the summer, the joint costs of processing the tomatoes were $420,000. There were no beginning or ending inventories for the summer. Production and sales value information for the summer were as follows:

Product	Cases		Additional Costs				Selling Price
Ketchup	100,000		$	3.00	per case		$	28	per case
Juice	150,000			5.00	per case		$	25	per case
Canned	200,000			2.50	per case			10	per case

Required:

a. Determine the amount allocated to each product if the estimated net realizable value method is used.

b. Determine the amount allocated to each product if the physical quantities method is used.