A company manufactures three products using the same production process. The costs incurred up to the split$-$off point are $$172,000.$ These costs are allocated to the products on the basis of their sales value at the split$-$off point. The number of units produced, the selling prices per unit of the three products at the split$-$off point and after further processing, and the additional processing costs are as follow:

$\backslash$table$[[$Product$,\backslash$table$[[$Number of$],[$Units Produced$]],\backslash$table$[[$Selling Price$],[$at Split$-$off$]],\backslash$table$[[$Selling Price$],[$after Processing$]],\backslash$table$[[$Additional$],[$Processing Costs$]]],[$X$,4,300,$$$12\mathrm{.}00,$$$17\mathrm{.}00,$$$12,040$