Onley, Inc., produces two products, pells and mells, in a single process. The joint costs of this process were $30,000, and 22,500 units of pells and 27,500 units of mells were produced.

Separable processing costs beyond the split-off point were as follows: pells, $6,000; mells,

$5,250. Pells sell for $2.00 per unit; mells sell for $1.50 per unit.

Required:

Allocate the $30,000 joint costs using the estimated net realizable value method.