The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $191,000. Additional information follows If Processed Further Sales Value at Units Splt-O Sal $ 272,000 Sales Values 320,000 280,000 240,000 KA KB KC 81,500 57.050 24,450 $47,000 41,000 35,000 238,000 170,000 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 $47,000 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 (indluding the $41,000 if processed further)? (Do not round your intermediate calculations.)