TMCC Inc. produces joint products A, B, and C from a joint process. Information concerning a batch produced in May at a joint cost of $120,000 was as follows:

	A		B			C			Total
Units Sold		2,500			4,000			1,500			8,000
Price (after addt'l processing)	$	35		$	22		$	15
Separable Processing cost	$	35,000		$	12,000		$	16,000		$	63,000
Units Produced		2,500			4,000			1,500			8,000
Total Joint Cost										$	120,000
Sales Price at Split-off	$	25		$	12		$	13

Required:

(Calculate all ratios, percentages, and unit costs to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar.):

1. Allocate the joint costs to the joint products using the physical measure method.

2. Allocate the joint costs to the joint products using the sales value method.

3. Allocate the joint costs to the joint products using the net realizable method.

Joint Cost Allocated	A	B	C
1. Physical Measure
2. Sales Value
3. NRV