Trident Company produces two varieties of pine wood, A & B, from a common processing of lumber. The amount of each product produced in March 2001 is 24,000 square feet and 28,000 square feet respectively. A is a superior grade pine and sells for $6 per square foot. B sells for $5 per square foot. The additional processing costs for A & B are $48,000 and $15,000 respectively. The joint processing cost is $125,000.

Determine the following:

• Joint cost allocated to each product A & B using the physical volume method, relative sales value method, and net realizable value method.
• The unit cost of each product using the net realizable value method.