Choice Chicken grows and processes chickens. Each chicken is disassembled into five main parts. Choice Chicken is computing the ending inventory values for its July 31, 2020, balance sheet. Ending inventory amounts on July 31 are 15 pounds of breasts, 7 pounds of wings, 4 pounds of thighs, 6 pounds of bones, and 2 pounds of feathers.

Chicken's management wants to use the sales value at splitoff method. However, management wants you to explore the effect on ending inventory values of classifying one or more products as a byproduct rather than a joint product.

Breasts	Wings	Thighs	Bones	Feathers	Total
Pounds of product	125	30	30	60	5	250
Wholesale selling price
per pound	$0.45	$0.20	$0.35	$0.15	$0.10
Sales value at splitoff	$56.25	$6.00	$10.50	$9.00	$0.50	$82.25
Weighting: Sales Value
at splitoff	0.684	0.073	0.128	0.109	0.006	1.000
Joint costs allocated	$34.20	$3.65	$6.40	$5.45	$0.30	$50.00
Allocated costs
per pound	$0.2736	$0.1217	$0.2133	$0.0908	$0.0600

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Now use the table below to calculate the allocated costs per pound for the breasts and thighs. (Round the weights to three decimal places, the joint costs to the nearest cent and the allocated costs per pound to four decimal places.)

	Breasts	Thighs	Total
Pounds of product	125	30	?
Wholesale selling price
per pound	$0.45	$0.35	?
Sales value at splitoff	$56.25	$10.50	?
Weighting: Sales value	?	?	?
at splitoff	.84	.16	1.0
Joint costs allocated	47.25	1.68	48.93
Allocated costs
per pound	?	?