Coffee Beverages Processes Coffee and Bottles It as Frappuccino, Cappuccino

Coffee Beverages processes coffee and bottles it as Frappuccino, Cappuccino, and Canadian. During the year the joint costs of processing the coffee were $270,000. There were no beginning or ending inventories. Production and sales value information were as follows:
Sales Value
Product Cases at Split-Off Separable Costs Selling Price
Frappuccino 300,000 $9 per case $5.00 per case $32 per case
Cappuccino 200,000 $8 per case $3.00 per case $30 per case
Canadian 400,000 $7 per case $2.00 per case $20 per case
a)Allocate the joint costs using the physical output method.
b)Allocate the joint costs using the net realizable value method.
c)Allocate the joint costs using sales value at split-off point method.