Asking about this question below. Please give me detailed explanations and proper answers. Thanks so much!

Wilder Enterprises produces a variety of products for outdoor enthusiasts. Units produced and selling prices for their premier product line were as follows: Selling Price Product Units Produced Per unit Backpacks $75 Sleeping bags 8,500 5100 Hiking boots 1,200 5200 Jackets 3,000 $90 One night after the period production was completed, there was a warehouse fire. For insurance purposes, the company needs to itemize product destroyed by product line. Joint production costs for the period were $300,000. The split-off point in assumed to be at the end of the production process. The company has determined the following number of units were destroyed: backpacks, 2,000; sleeping bags, 800 and jackets, 200; luckily the remaining units and all hiking boots were not stored in the warehouse during the fire and therefore not destroyed. Required Calculate the cost of the destroyed containers for each product and in total using the: a. Sales values at split-off method b. Physical measure method