Product "A" is eventually sold for $100,000. It's "separable costs" after the splitoff point are $50,000. Product "B" is eventually sold for $150,000. It's "separable costs" after the splitoff point are $75,000. Using the NRV method how much of the $80,000 joint costs should be allocated to "A" & "B" Product "A" $43,636 Product "B" $36,364 Product "A" $36,364 Product "B" $43,636 Product "A" $80,000 Product "B" $80,000 Product "A" $32.000 Product "B" $48,000