5. McClennan Company grows cucumbers, some of which it processes further into pickles. After the cucumbers are picked, they are separated into those suitable for sale, which are worth

$0.70 per pound at splitoff, and those suitable for pickling, which are worth $0.40 per pound at splitoff. This year, 500,000 pounds were suitable for sale, and 600,000 pounds were suitable for pickling. Cucumbers suitable for sale are sold at splitoff, while those suitable for pickling are pickled at a cost of $1 per jar. It takes 3 pounds to make a jar of pickles, and each jar sells for

$2.50 per jar.

Calculate the amount of the cost allocation base to be used to allocate the joint costs for each joint product, first using sales value at splitoff as a base, then using net realizable value, then using pounds at splitoff.