Argon Manufacturing Company processes direct materials up to the splitoff point where two products     (U and V) are obtained and sold. The following information was collected for last quarter of the calendar year.

Direct materials processed:        10,000 gallons (10,000 gallons yield 9,500 gallons of good product and      500 gallons of shrinkage)

Production:        U                     5,000 gallons

V                     4,500 gallons

Sales:                  U                     4,750 at $150 per gallon

V                     4,000 at $100 per gallon

The cost of purchasing 10,000 gallons of direct materials and processing it up to the splitoff point to yield a total of 9,500 gallons of good products was $975,000.

Beginning inventories totaled 50 gallons for U and 25 gallons for V. Ending inventory amounts reflected 300 gallons of Product U and 525 gallons of Product V. October costs per unit were the same as November.

What are the physical-volume proportions for products U and V, respectively?

47. 47.37% and 53.63%
48. 55.00% and 45.00%
49. 52.63% and 47.37%
50. 54.00% and 46.00%