Red Sauce Canning Company processes tomatoes into catsup, tomato juice, and canned tomatoes. During the summer of 2017, the joint costs of processing the tomatoes were $420,000. There was no beginning or ending inventories for the summer. Production and sales value information for the summer is as follows: Product Cases Separable Costs Selling Price Catsup Juice Canned 100,000 150,000 200,000 Sales Value at Split-off Point $6 per case 8 per case 5 per case $3.00 per case 5.00 per case 2.50 per case $28 per case 25 per case 10 per case Required: a/ Determine the amount allocated to each product if the estimated net realizable value method is used, and compute the cost per case for each product. (3 marks) b/ Why is the physical-measure method the least preferable method when allocating joint costs to products? In not more than 100 words, explain why and illustrate with an example of your own? Explain and state three reasons why are joints costs allocated to individual products? (9 marks)