Creator Company processes a raw material that produces two joint products $-$ Magna and Delta. At split$-$off, Magna can be sold for $$7$ per pound and Delta can be sold for $$9$ per pound. It costs $$210$ to produce a batch of Magna and Delta. Each batch contains $20$ pounds of Magna and $10$ pounds of Delta.

Do not enter dollar signs or commas in the input boxes.

Round all answers to $2$ decimal places.

a$)$ Allocate the joint cost of producing Magna and Delta using the physical measurement method.

To Magna: $

To Delta: $

b$)$ Allocate the joint cost of producing Magna and Delta ore using the relative sales value method.

Total Revenue: $

To Magna:

To Delta: $

c$)$ The sales manager has advised that a batch of $10$ pounds of Delta can be processed further at an additional cost of $$19.$ With this additional processing, the $10$ pounds of Delta can be sold for $$12$ a pound. Allocate the $$210$ cost to Magna and Delta using the net realizable value method if Delta is processed further.

Total net realizable value: $

To Magna: $

To Delta: $