Blossom Inc. produces three separate products from a common process costing $$100,400.$ Each of the products can be sold at the split$-$off point or can be processed further and then sold for a higher price. Shown below are cost and selling price data for a recent periodSales ValueCost toSales Valueat Split$-$OffPointProduct $10$$$60,300$Processafter FurtherFurtherProcessing$$100,200$$$190,700$Product $1215,50029,60034,000$Product $1454,100149,900215,200$

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