The Marketplace Corporation Produces Two Consumer Products and a By-Product

The Marketplace Corporation produces two consumer products and a by-product.Zylon is ready for sale after split-off,while Qytol must be further processed.The by-product is a heavy residue in the bottom of the vat.The net realizable value of the by-product is credited against the $565,000 joint cost of the Heating Department.Volume and cost data for February is as follows: $$\begin{array} { | l | r | r | r | } \hline & \begin{array} { r } \text { Gallons } \\\text { Produced }\end{array} & \begin{array} { r } \text { Selling } \\\text { Price }\end{array} & \begin{array} { r } \text { Additional } \\\text { Processing }\end{array} \\\hline \text { Zylon } & 200,000 & \$ 2.00 & 0 \\\hline \text { Qytol } & 400,000 & 1.10 & \$ 40,000 \\\hline \text { By-Product } & 5,000 & 0.50 & 0 \\\hline\end{array}$$
Required:
a.Allocate the Heating Department cost to the products using the physical quantities method.b.Allocate the Heating Department cost to the products using the workback method.