Split$-$point sales value method and net realizable value method

The company $$EVERYTHING FRESCO EXCEPT CHICKEN$$ buys birds to process and distribute them for human consumption. Three products are obtained from the processing of these birds: $$breasts$,$ thighs and wings$.$ During the month of November, the company acquired $50$ birds as raw materials at a total cost of $$380\mathrm{.}00$ and incurred joint conversion costs of $$70\mathrm{.}00.$

In addition, the following data is available:

Product

Process quantity

Price at the separation point

Additional cost per bird

Final price of bird

Poultry breast

fifty

$$70$

Xxx

Xxx

Thighs

$100$

$$50$

$10$

$100$

At

$100$

$$40$

Xxx

Xxx

$$ Using the previous information, assign the joint production costs for the three products using the following methods:

Sales value method at the separation point.

Net realizable value method.