Prescott Lumber processes logs into grade A and grade B lumber. Logs cost S19,200 per load. The milling process produces 6,000 units of grade A with a market value of 544,800, and 18.000 units of grade B with a market value of $6,400. The cost of the milling process is $8,192 per load Required: a. If the costs of the logs and the milling process are allocated on the basis of units of output, what cost will be assigned to each produc1? (Do not round intermediate caiculations.) ost Grade A Grade B b. If the costs of the logs and the milling process are allocated on the basis of the net realizable value, what cost will be assigned to each product? (Do not round intermediate calculations.) Grade A Grade B