answer the bottom question only not the one already answered

The Alfarm Corporation processes raw milk up to the split-off point where two products, cream and liquid skim, are produced and sold. There was no beginning inventory. The following material was collected for the month of February: Direct materials processed: 780,000 gallons (758,500 gallons of good product) Production: Cream 443,500 gallons Liquid skim 315,000 gallons Sales: Cream 425,500 at $110 per gallon Liquid skim 305,000 a $95 per gallon The cost of purchasing 780,000 gallons of direct materials and processing it up to the split-off point to yield a total of 758,500 gallons of good product was $2,310,000. When using a physical-volume measure, what is the approximate amount of joint costs that will be allocated to cream and liquid skim? (Round intermediary percentages to the nearest hundredth.) O a $1,350,657 and $959,343 O b. $1,345,524 and $964,476 Oc$1,313,442 and $996,558 @d. $1,155,000 and $1,155,000 When using the physical-volume method, what is Cream's approximate production cost per gallon? (Round cost to the nearest hundredth decimal.) O a $3.05 O b. $3.18 O c. $2.64 O d. $3.33