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 $60,000210,000270,00042,000$

KC $24,000150,000240,00030,000$

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$)?$

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$)?$