The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $120,000. Additional information follows:

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	58,000	$	180,000		$	240,000		$	38,000
KB	42,000		155,000			200,000			30,000
KC	18,000		120,000			180,000			22,000

After the publication of recent scientific test results, the government has banned the sale of product KC. IF KC is produced, it must be disposed of in an approved way that costs $100,000 for every 18,000 units produced.

Required:

(a)	Assuming that Kyle Company continues to use the physical units method of allocation, what joint costs will be allocated to KA and to KB, respectively?