The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $197,000. Additional information follows:

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	84,000	$	276,000		$	320,000		$	46,000
KB	58,800		241,500			290,000			43,000
KC	25,200		172,500			220,000			28,000

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 $43,000 if processed further)? (Do not round your intermediate calculations.)