The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $200,000. Additional information follows.

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	83,500	$	260,000		$	340,000		$	53,000
KB	58,450		227,500			280,000			45,000
KC	25,050		162,500			250,000			28,000

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 $53,000 if processed further)?

REQUIRED A-

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 $45,000 if processed further)?

REQUIRED B-

Total cost of product KB- ?