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 $$596,000.$ Additional information follows:

$\backslash$table$[[,,,$If Processed Further$],[$Product$,$Units,Sales Value at$,$Additional,$],[$Chem$-1,$Produced,Split$-0$ff$,$Costs,Sales Values$],[$Chem$-2,256,000,$$$194,560,$$$28,160,$$$230,400$