A company processes a patented chemical, D-12, and produces two outputs, C-30 and C-40. In March, the costs to process D-12 are $275,000 for materials and $470,000 for conversion costs. C-30 has a sales value of $800,000 and C-40 has a sales value of $230,000.

Required

Using the net realizable value method, assign costs to C-30 and C-40 for March. (Do not round intermediate calculations. Round final answers to the nearest dollar amount.)

Cost Assigned

C-30

C-40