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 $74,000 after incurring additional processing costs of $20,000. The copper is sold for $127,000 after additional processing costs of $14,500, and the manganese yield sells for $77,000 but requires additional processing costs of $18,500. The joint costs of processing the raw ore, including the cost of mining, are $275,000 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 %