The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $190,000. Additional information follows.

If Processed Further

Product Units Produced Sales Value at Split-Off Sales Values Additional Costs

KA 84,500 $ 240,000 $ 350,000 $ 50,000

KB 59,150 210,000 280,000 41,000

KC 25,350 150,000 250,000 30,000

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 $50,000 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 $41,000 if processed further)?