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 $$581,000.$ Additional information follows:

$\backslash$table$[[,,$If Processed Further,$],[,$Units,Sales Value at$,$Additional,$],[$Product$,$Produced,Split$-$Off,Costs,Sales Values$],[$Chem$-1,305,000,$$$237,000,$$$34,400,$$$277,000$