Physical Quantities Method: Riverside Plant Protein Corporation uses organic materials to produce fertilizers for home gardens. Through its production processes, the company manufactures a high nitrogen fertilizer (with the trade name Hi-Nite) and a high phosphorus fertilizer (with the trade name Hi-Bloom). A by-product of the process is methane, which is used to generate power for the company's operations. The fertilizers are sold either in bulk to nurseries or in individual packages for home consumers. The company chooses to allocate the costs on the basis of the physical quantities method. Last month, 500,000 units of input were processed at a total cost of $120,000. The output of the process consisted of 100,000 units of Hi-Nite, 200,000 units of Hi- Bloom, and 300,000 cubic feet of methane. The by-product methane would have cost $1 ,200 had it been purchased from the local gas utility. This is considered to be its net realizable value, which is deducted from the processing costs of the main products.

Required: What is the share of the joint costs to be assigned to each of the main products?