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Blasto, Inc., operates several mines. At one, a typical batch of ore run through the plant yields three products: lead, copper, and manganese. At the split-off point, the intermediate products cannot be sold without further processing. The lead from a typical batch sells for $70,000 after incurring additional processing costs of $22,700. The copper is sold for $121,000 after additional processing costs of $13,500, and the manganese yield sells for $75,000 but requires additional processing costs of $14,800. The joint costs of processing the raw ore, including the cost of mining, are $255,000 per batch.

Required:

Use the estimated net realizable value method to allocate the joint processing costs.