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 $50,000 after incurring additional processing costs of $15,350. The copper is sold for $94,000 after additional processing costs of $11,500, and the manganese yield sells for $65,000 but requires additional processing costs of $17,150. The joint costs of processing the raw ore, including the cost of mining, are $155,000 per batch.

Required:

Use the estimated net realizable value method to allocate the joint processing costs.