The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $189,000. Additional information follows:

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	84,000	$	240,000		$	330,000		$	54,000
KB	60,000		210,000			270,000			42,000
KC	24,000		150,000			240,000			30,000

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 $54,000 if processed further)? (Do not round intermediate calculations.)

Total cost of product KA: ______

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 $42,000 if processed further)? (Do not round intermediate calculations.)

Total cost of product KB: ______