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	84,500	$	256,000		$	350,000		$	51,000
KB	59,150		224,000			270,000			44,000
KC	25,350		160,000			230,000			29,000

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 $51,000 if processed further)?(Do not round 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 $44,000 if processed further)? (Do not round intermediate calculations.)