The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $$\$ 126,000$$. Additional information follows:
$$
\begin{array}{cccrc}
\text { Product } & \begin{array}{c}
\text { Units } \\
\text { Produced }
\end{array} & \begin{array}{c}
\text { Sales Value } \\
\text { at Split-Off }
\end{array} & \begin{array}{c}
\text { Sales } \\
\text { Values }
\end{array} & \begin{array}{c}
\text { Additional } \\
\text { Costs }
\end{array} \\
\text { KA } \ldots \ldots \ldots & 56,000 & \$ 160,000 & \$ 220,000 & \$ 36,000 \\
\text { KB } \ldots \ldots \ldots & 40,000 & 140,000 & 180,000 & 28,000 \\
\text { KC } \ldots \ldots \ldots & 16,000 & 100,000 & 160,000 & 20,000
\end{array}
$$
Required
a. Assuming that joint product costs are allocated using the physical quantities (units produced) method, what was the total cost of product KA (including $$\$ 36,000$$ if processed further)?
b. Assuming that joint product costs are allocated using the sales value at split-off (net realizable value method), what was the total cost of product KB (including the $$\$ 28,000$$ if processed further)?