Approximated net realizable value method and sell or process further

Lauren Inc. makes three products that can be sold at split$-$off or processed further and then sold. The joint cost for April is $$2,376,000.$

$\backslash$table$[[$Product$,\backslash$table$[[$Bottles of$],[$Output$]],\backslash$table$[[$Sales Price$],[$at Split$-$Off$]],\backslash$table$[[$Separate Cost$],[$after Split$-$Off$]],\backslash$table$[[$Final Sales$],[$Price$]]],[$Perfume$,44,000,$$$7\mathrm{.}00,$$$2\mathrm{.}50,$$$16\mathrm{.}50$