Davenport Company buys Alpha-11 for $6 a gallon. At the end of distilling in Department A Alpha-11 splits off into three products: Beta-1, Beta-2, and Beta 3, Davenport sels Beta-1 at Following is a summary of costs and other related data for the year ended November 30. Department 1)Distilling (2) Fusing Solidifying Cost of Alpha-1 $717,000 Manufacturing overhead 166,000 3 370,000 Beta 127,000 187 000 $740,000 $2.220,000 Gallons on hand at year-end Davenport had no beginning inventories on hand at December 1 and no Alpha-11 on hand atthe end of the year on November 30. Al gallons on hand on November 30 were complete processing. Davenport uses the net value method to