The costs of purchasing the of unprocessed goat milk and processing it up to the splitminusoff point to yield a total of 101 comma 000 gallons of saleable product was $ 188 comma 480. There were no inventory balances of either product. Condensed goat milk may be processed further to yield 45 comma 000 gallons (the remainder is shrinkage) of a medicinal milk product, Xyla, for an additional processing cost of $ 4 per usable gallon. Xyla can be sold for $ 19 per gallon. Skim goat milk can be processed further to yield 54 comma 200 gallons of skim goat ice cream, for an additional processing cost per usable gallon of $ 4. The product can be sold for $ 11 per gallon. There are no beginning and ending inventory balances. Using estimated net realizable value, what amount of the joint costs would be allocated Xyla and the skim goat ice cream? (Round intermediary percentage calculations to the nearest hundredth.)