A joint production process that cost $240,000 generated three main products. A has 15,000 units and can be sold at the split-off point for $400,000. B has 35,000 units and can be sold at the split-off point for $300,000. C has 20,000 units and can be sold for $500,000 at the split-off point. A by-product can be sold for $20,000. Allocate joint costs to each product using physical measures method. Same question, but calculate the allocated joint cost using the net realizable value method