Detroit Manufacturing Company Makes Three Products: a and B Are $\$ 276,600$

Detroit Manufacturing Company makes three products: A and B are considered main products and C a by-product.
Production and sales for the year were:
220,000 lbs.of Product A,salable at $6.00
180,000 lbs.of Product B,salable at $3.00
50,000 lbs.of Product C,salable at $.90
Production costs for the year:
Joint costs                                                               $\$ 276,600$
$\text { Costs after separation: }$
Product A                                                                  320,000
Product B                                                                  190,000
Product C                                                                  6,900
Required:Using the by-product revenue as a cost reduction and net realizable value method of assigning joint costs,compute unit costs (a)if C is a by-product of the process and (b)if C is a by-product of B.