The Alfarm Corporation 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: | 780,000 gallons (758,500 gallons of good product) |
| Production: | Cream | 443,500 gallons |
| Liquid skim | 315,000 gallons |
| Sales: | Cream | 425,500 at $110 per gallon |
| Liquid skim | 305,000 at $95 per gallon |
The cost of purchasing 780,000 gallons of direct materials and processing it up to the split-off point to yield a total of 758,500 gallons of good product was $2,310,000. When using a physical-volume measure, what is the approximate amount of joint costs that will be allocated to cream and liquid skim? (Round intermediary percentages to the nearest hundredth.)
◦ $1,350,657 and $959,343
◦ $1,155,000 and $1,155,000
◦ $1,345,524 and $964,476
◦ $1,313,442 and $996,558
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