The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $194,000. Additional information follows: If Processed Further Product Units Produced Sales Value at Split-Off Sales Values Additional Costs KA 81,500 $ 260,000 $ 340,000 $ 46,000 KB 57,050 227,500 280,000 40,000 KC 24,450 162,500 240,000 34,000 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 $46,000 if processed further)? (Do not round your 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 $40,000 if processed further)? (Do not round your intermediate calculations.)