ABC Company makes perfume. In the first stage of its production process, it reduces flower petals, generating a liquid and used petals. In the second stage of its production process, it uses the liquid to make Seduction and Romance, which are higher-quality and lower-quality perfumes, respectively.

In April, the firm processed 25,000 pounds of petals (joint cost in stage 1 = $300,000) and generated 12,000 lbs. of used petals (sales value = $1.50 per pound). It spent an additional $224,000 in joint costs in stage 2. It also spent $120,000 to package 2,000 oz. of Seduction and $228,000 to package 8,400 oz. of Romance. Seduction sells for $180 per oz. while Romance sells for $70 per oz.

Determine (in total $) the gross margin for Seduction if (a) joint costs are allocated using the NRV method, and (b) used petals are treated as a byproduct, valued using the production method.