The Rich and Creamy Edibles Factory manufactures and distributes chocolate products. It purchases cocoa beans and processes them into two internediate products: chocolate-powder liquor base and milk-chocolate liquor base. These two intermediate products become separately identifiable at a single split off point. Production and sales data are as follows (no beginning inventery): Costs of processing cocoa beans to split off point: $70,000 Rich and Creamy Edibles Factory fully processes both of its intermediate products into chocolate powder and milk chocolate. Rich and Creamy Edibles Factory sell the chocolate-powder liquor base for $21/ gallon and the milk-chocolate liquor base for $28/gallon. What would be the cost per pound of chocolate powder and cost per pound for milk chocolate under the constant gross-margin percentage NRV method, respectively