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Fletcher Fabrication, Inc., produces three products by a joint production process. Raw materials are put into production in Department X, and at the end of processing in this department, three products appear. Product A is sold at the split-off point with no further processing. Products B and C require further processing before they are sold. Product B is processed in Department Y, and product C is processed in Department Z. The company uses the estimated net realizable value method of allocating joint production costs. Following is a summary of costs and other data for the quarter ended June 30 No inventories were on hand at the beginning of the quarter. No raw material was on hand at June 30. All units on hand at the end of the quarter were fully complete as to processing Products Pounds sold Pounds on hand at June 30 Sales revenues 20,000 57,000 65,000 0 37,000 $ 46,000 $273,600 $341,250 55,000 0 S Raw material cost Direct labor cost Manufacturing overhead $161,000 S 72,000 92,000 282,500 29,000 31,600 101,000 Required a. Determine the following amounts for each product: (Do not round intermediate calculations.) (1) Estimated net realizable value used for allocating joint costs Estimated net realizable values Product Product A Product B Product C Total