Arvin, Inc., produces two products, ins and outs, in a single process. The joint costs of this process were $$60,000,$ and $13,000$ units of ins and $37,000$ units of outs were produced. Separable processing costs beyond the split$-$off point were as follows: ins, $$94,000$; outs, $$465,000.$ Ins sell for $$8\mathrm{.}00$ per unit; outs sell for $$15\mathrm{.}00$ per unit.

Required:

Allocate the $$60,000$ joint costs using the estimated net realizable value method.

$\backslash$table$[[,$Allocated Joint Cost$],[$Ins$,$$