The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $133,000. Additional information follows: If Processed Further Product Units Produced Sales Value at Split-Off Sales Values Additional Costs KA 59,000 $ 190,000 $ 210,000 $ 34,000 KB 38,000 150,000 210,000 27,000 KC 14,000 100,000 200,000 21,000 Required:

(a) Assuming that joint product costs are allocated using the physical quantities (units produced) method, what was the total cost of product KA (including $34,000 if processed further)?

(b) Assuming that joint product costs are allocated using the sales value at split-off (net realizable value method), what was the total cost of product KB (including the $27,000 if processed further)?