A company manufactures three products using the same production process. The costs incurred up to the split-off point are $191,900. 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 follows.

Product		Number of Units Produced			Selling Price at Split-Off			Selling Price after Processing			Additional Processing Costs
D			4,570			$10.05			$14.73			$15,347
E			5,690			11.80			16.28			17,731
F			1,790			19.11			22.84			10,177