ABC Company processes unprocessed milk to produce two products, Butter Cream and Condensed Milk. The following information was collected for the month of June:

Production:

Butter Cream: $14,000$ gallons

Condensed Milk: $15,500$ gallons

Sales in gallons:

Butter Cream: $13,500$ gallons

Condensed Milk: $15,000$ gallons

Sales price pergallon:

Butter Cream: $$3\mathrm{.}50$ per gallon

Condensed Milk: $$6\mathrm{.}00$ per gallon

Separable costs in total:

Butter Cream: $$13,500$

Condensed Milk: $$34,600$

The costs of purchasing the of unprocessed milk and processing it up to the split$-$off point to yield a total of $29,500$ gallons of saleable product was $$49,000.$ The company uses constant gross$-$margin percentage NRV method to