Corp purchases trees from Vendor and processes them up to the splitoff point where two products $($paper and pencil casings$)$ are obtained and sold separately. The following information was collected for the month of October:

Trees processed: $250$ trees

Production: paper $180,000$ sheets

pencil casings $180,000$

Sales: paper $174,000$ at $$0\mathrm{.}12$ per page

pencil casings $178,500$ at $$0\mathrm{.}15$ per casing