The Great Foods Company processes milk into skim milk and butter. This year 70,000 gallons of milk will be processed at a cost of $40,000. If processed to the split-off point, this will yield 40,000 gallons of skim milk and 10,000 pounds of butter. Skim milk is sold to distributors for $1 per gallon and butter is sold for $0.75 per pound. Great Foods has the option of processing the two products further. Skim milk can be processed into condensed milk and sold for $0.80 per can. One gallon of skim milk makes 2 cans of condensed milk. To process 40,000 gallons of skim milk will cost $18,000. Butter can be processed into cake frosting that is sold in containers for $2 each. One pound of butter goes into each container of frosting. The cost of processing 10,000 pounds of butter into frosting costs $15,000. c. What is the total joint cost allocated to condensed milk and frosting if the sales value at split-off method is used? d. What is the total joint cost allocated to condensed milk and frosting if the net realizable value method is used? e. What is the total joint cost allocated to condensed milk and frosting if the constant gross margin net realizable value method is used