The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $199,000. Additional information follows: If Processed Further Product Units Produced Sales Value at Split-Off Sales Values Additional Costs KA 85,000 $ 248,000 $ 360,000 $ 47,000 KB 59,500 217,000 250,000 41,000 KC 25,500 155,000 250,000 31,000 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 $47,000 if processed further)? (Do not round your intermediate calculations.) 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)? (Do not round your intermediate calculations.)