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Barrett Chemicals manufactures four chemicals, Chem - 1 , Chem - 2 , Chem - 3 , and Chem - 4 , from a joint

Barrett Chemicals manufactures four chemicals, Chem-1, Chem-2, Chem-3, and Chem-4, from a joint process. The total joint costs in May were $564,000. Additional information follows:
\table[[,,,If Processed Further],[,Units,Sales Value,atditional,],[,Produced,Split-0ff,Costs,Sales Values],[Chem-1,290,000,$222,000,$32,900,$262,000
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