Barre Company produces three products, Baro1, Best2 and Caro3. During the current period joint processing costs were $200,000. Production and sales value information for the period are as follows: Pounds Sales Value at Product Produced Split-Off Point Baro1 8,000 $24.75 per pound Best2 5,000 30.80 per pound Caro3 4,000 22.00 per pound All products can be processed further and sold as a higher-grade product. The final selling price after additional processing is as follows: Deluxe Baro1 - $28.00 per pound, Premium Best2 - $34.00 per pound and Super Caro3 - $27.00 per pound. The separable costs related to further processing of these products are as follows: Deluxe Baro1 = $64,000, Premium Best2 = $30,000, Super Caro3 = $8,000. b. Determine the amount of joint costs allocated to each product using the Net Realizable Value method.