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 $68,000 after incurring additional processing costs of $19,700. The copper is sold for $116,000 after additional processing costs of $11,000, and the manganese yield sells for $74,000 but requires additional processing costs of $17,300. The joint costs of processing the raw ore, including the cost of mining, are $245,000 per batch.

Required:

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

	Lead		Copper		Manganese
Approximate sales value at split-off
Percent of total sales values at split-off		%		%		%
Cost allocation