The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $198,000. Additional information follows:

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	82,000	$	252,000		$	350,000		$	53,000
KB	57,400		220,500			250,000			44,000
KC	24,600		157,500			220,000			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 $53,000 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 $44,000 if processed further)? (Do not round your intermediate calculations.)