Denver Fabricators manufactures products DF$1$ and DF$2$ from a joint process, which also yields a by$-$product, BP$.$ The company accounts for the revenues from its by$-$product sales as other income. Additional information follows:

$\backslash$table$[[,$DF$1,$DF$2,$BP$,$Total$],[$Units produced,$27,000,18,000,15,000,60,000],[$Allocated joint costs,?,?,?,$$560,000$

Denver Fabricators manufactures products DF$1$ and DF$2$ from a joint process, which also yields a by$-$product, BP$.$ The company accounts for the revenues from its by$-$product sales as other income. Additional information follows:

$\backslash$table$[[,$DF$1,$DF$2,$BP$,$Total$],[$Units produced,$27,000,18,000,15,000,60,000],[$Allocated joint costs,?,?,?,$$560,000$