The Young Company processes unprocessed goat milk up to the split-off point where two products, condensed goat milk and skim goat milk result. Company spent $75,000 for purchasing the 65,000 gallons of unprocessed goat milk and processing it up to the split-off point that yield 25,740 gallons of condensed goat milk and 32,760 gallons of skim goat milk (the remainder is shrinkage). Condensed goat milk was processed further to yield 20,000 gallons (the remainder is shrinkage) of a medicinal milk product, Xyla, for an additional processing cost of $3 per gallon. Xyla can be sold for $18 per gallon. Skim goat milk was processed further to yield 30,880 gallons of skim goat ice cream, for an additional processing cost of $2.50 per gallon. The product can be sold for $9 per gallon. There are no beginning and ending inventory balances. The following information was collected for the month of October: Additional processing cost per Selling price per Products Condensed goat milk Quantity yield 25,740 gallons Skim goat milk 32,760 gallons gallon Quantity yield $3.00 20,000 gallons $2.50 30,880 gallons gallon $18.00 per gallon $9.00 per gallon Using physical-measure method, what amount of the $75,000 of joint costs would be allocated Xyla and the skim goat ice cream? a) $38,300 and $36,700 b) $34,450 and $40,550 c) $33,000 and $42,000 d) $30,500 and $44,500 e) $32,800 and $42,200