The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $195,000. Additional information follows. If Processed Further Product Units Produced Sales Value at Split-Off Sales Values Additional Costs KA 80,500 $ 276,000 $ 320,000 $ 49,000 KB 56,350 241,500 300,000 45,000 KC 24,150 172,500 220,000 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 $49,000 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 $45,000 if processed further)?