Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
The Ashram Corporation processes a liquid component up to the splitoff point where two products, Mr. DirtOut and Mr. SinkClean, are produced and sold. There was no beginning inventory. The following material was collected for the month of January:
Direct materials processed: 250,000 gallons (242,500 gallons of good product)
Production: Mr. DirtOut 147,500 gallons
Mr. SinkClean 95,000 gallons
Sales: Mr. DirtOut 140,500 at $110 per gallon
Mr. SinkClean 91,000 at $ 100 per gallon
The cost of purchasing 250,000 gallons of direct materials and processing it up to the splitoff point to yield a total of 242,500 gallons of good product was $760,000.
-What are the physical-volume proportions to allocate joint costs for Mr. DirtOut and Mr. SinkClean, respectively?

A) 59.00% and 41.00%
B) 59.79% and 40.21%
C) 39.18% and 60.82%
D) 60.82% and 39.18%