The Alfarm corp. processes raw milk up to the split off point where two products. Cream and liquid skim are produced and sold. There was no beginning inventory. The following material was collected for the month of February:

Direct materials processed		820,000 gallons (797,500) gallons of good product)
Production:	cream	443,000 galons
	Liquid skim	354,500 gallons
Sales:	cream	424,000 at $130 per gallon
	liquid skim	344,500 at $115 per gallon

The cost of purchasing 820,000 gallons of direct materials and processing it up to the split-off point to yield a total of 797,500 gallons of good product was $2,350,000. What are the physical-volume proportions to allocate joint costs for cream and liquid skim, respectively?

A) 54.02% and 45.98%

B) 55.55% and 44.45%

C) 50.00% and 50.00%

D) 53.17% and 46.83%