The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $193,000. Additional information follows:

The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $193,000 Additional information follows If Processed Further Units Sales Value at Split-Off $ 268,000 234,500 167,500 Sales Values Additional Costs $54,000 41,000 30,000 Product Produced KA KB KC 80,000 56,000 24,000 $ 330,000 260,000 220,000 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)? (Do not round your intermediate calculations.) Total cost of product KA $ 113,529 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 $41,000 if processed further)? (Do not round your intermediate calculations.) Total cost of product KB