The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $200,000. Additional information follows.

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	84,000	$	248,000		$	360,000		$	46,000
KB	58,800		217,000			290,000			41,000
KC	25,200		155,000			220,000			34,000

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 $46,000 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 $41,000 if processed further)?