Blasto, Inc., operates several mines. At one, a typical batch of ore run through the plant yields three products: lead, copper, and

manganese. At the split$-$off point, the intermediate products cannot be sold without further processing. The lead from a typical batch

sells for $$67,000$ after incurring additional processing costs of $$26,300.$ The copper is sold for $$102,000$ after additional processing

costs of $$9,500,$ and the manganese yield sells for $$69,000$ but requires additional processing costs of $$17,200.$ The joint costs of

processing the raw ore, including the cost of mining, are $$195,000$ per batch.

Required:

Use the estimated net realizable value method to allocate the joint processing costs. $($Do not round intermediate calculations.$)$