Cotton Corporation uses a joint process $($at a cost of $400,000)$ to get freshly harvested cotton ready to make into thread and yarn. At the split$-$off point, Cotton's thread can be sold for $\mathrm{.}50$ per spool and yarn for $1\mathrm{.}50$ per spool. Thread ca be processed further $($at a cost of $65,000)$ into cloth for shirts which can be sold for $5$ per yard. Yarn can be processed further $($at a cost of $235,000)$ into cloth for blankets which can be sold at $10$ per yard