Air Extracts, Inc., manufactures nitrogen, oxygen, and hydrogen from a joint process. Data on the process are as follows:

Product Nitrogen Oxygen Hydrogen Total WInitSMOROGIUICEC) tretameeee tcetesra :e res 8,000 4,000 2,000 14,000 JOMECOSTS Heecocers susee r.ee c ee $30,000* $

(a) $

(b) $ 60,000 Salesivalue: at Split Off co.iivcrucmeeimns

(c) ;

(d) 15,000 100,000

*This amount is the portion of the total joint cost of $60,000 that had been allocated to nitrogen.

The company uses the net realizable value method of joint-cost allocation.

Required Determine the values for the lettered spaces