The processes of tomatoes in catsup, tomato juice, and canned tomatoes. The joint costs of processing the tomatoes were $420,000. There was no beginning or ending inventories. Production and sales value information are as follow:

Product	Cases	Additional Cost	Selling Price
Ketchup	100,000	$3.00 per case	$28 per case
Juice	150,000	$5.00 per case	$25 per case
Canned	200,000	$2.50 per case	$10 per case

Required:

A. Determine the amount allocated to each product if the estimated net realizable value method is used.

B. Determine the amount allocated to each product if the physical units method is used.