13. Berman Technology produces electronic components in a process that is highly unstable.

Precise conditions are necessary to produce Grade A components, which sell for $100 per unit. If manufacturing conditions are less than perfect, the result is Grade B components, which sell for $50 per unit, or Grade C components, which sell for $30 per unit. A byproduct of the production process is a liquid that can be used as a coolant, which sells for $5 per gallon. None of the products or byproducts require further processing after the splitoff point. Last period, 10,000 components were produced, costing $228,500. Twenty-five percent were rated Grade A, 45% Grade B, and 30% Grade C. Five hundred gallons of coolant resulted from the process as well. Berman accounts for byproducts at the time of production.

Determine the profitability of each product after allocating joint costs using their sales value at splitoff.