The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $194,000. Additional information follows. Units Product Produced KA 85,000 KB 59,500 KC 25,500 Sales Value at Split-Off $ 264,000 231,000 165,000 If Processed Further Sales Additional Values Costs $330,000 $49,000 290,000 43,000 220,000 34,000 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 $49,000 if processed further)? 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)