3. Nesha Chemicals PLC manufactures two products out of a joint production process called Compo and Ultra. The joint production cost is Birr 250,000.00 for a production run that generate 120,000 gallons of Compo and 80,000 gallons of Ultra. Compo sells for Birr 2 per gallon and Ultra sells for Birr 3.25 per gallon. Required: A. Allocate the joint production cost on the basis of their physical unit B. Allocate the joint production cost on the basis of their sales value at the split off point