Allocating common costs to joint products by adjusted sales value. The total manufacturing costs applicable to two joint cleaning products transferred out of a department in July 19X4 were $30,000. As a result of the manufacturing process, 5,000 units of Magic Glow (a finished product) were produced. The sales value of Magic Glow was $6 per unit. In addition, 6,000 units of Lemonite were produced. Lemonite must be further processed at an estimated cost of $2 per unit before it can be sold for $7 per unit. Using the adjusted sales value method, compute the total common costs to be assigned to each product in July 19X4.