Sharon is looking back at her work from last year $,$ when she allocatedthe company's key process costs to its three products. She knows that the company has hisyorically used the NBR method to allocate joint costs. Unfortunately, the printout that she hasbod thebfinalnallocations and supporting detail is only partially legible. You see, Brian afcidently set the sprinklers off in the office last week, and Sharon's printout was the recipient of most of that water. Here is a replication of what she could see from the printout; she noted missing informationbwith lowercase roman numerals Unitd produced $($available$)$ at split$-$ off point Ah $408$ Bay $204$ Say $408$ total $1,020$ Sales value per unit at split$-$off Ah $$8$ Bay $$6$ Say $$4$ Total $$18$ Units produced $($available $)$ after further processing Ah $815$ Bay $267$ Say $408$ Total $1490$ Final sales balue per unit after further processing Ah $$10$ Bay $$10$ Say $$10$ Total $$30$ Further processing costs Ah $$2,900$ Bay $$570$ Say $$930$ Total $$4,400$ Alocated joint cost Ah $$2700$ Bay $ $1,080$ Say $$1,620$ Total $$5,400($b$)$ If Shaton's company had insteadbusedbthe physical quantities method for allocating costs, how different would the allocated costs have been for each product $?$ Difference in allocated joint costs Ah$?$ Bay? Say?