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This is the amount that would be allocated to SS using the physical quantity as the allocation basis.
The NRV is calculated as sales price minus costs required to complete and dispose of the item. In order to allocate joint costs using NRV we first need to calculate the NRV for each of the two products. This process is easier in this question because there are no further costs to worry about so their NRV is simply equal to their selling price. There are 180,000 gallons of LS that will sell for $2.40 per gallon, or $432,000 total. There are 120,000 gallons of SL that will sell for $3.90 per gallon, $468,000 in total. Together, these two products have a NRV of $900,000, of which LS represents 48%. Therefore, LS should be allocated 48% of the joint costs. The joint costs were $420,000 and LS's share of this is $201,600.
This is the amount that would be allocated to LS using the physical quantity as the allocation basis.
This is the amount that would be allocated to SS using NRV as the allocation basis.