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: 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:

Required:

Assuming that joint product costs are allocated using the net realizable value at split$-$off approach, what joint

costs are allocated to each of the joint products DF$1$ and DF$2$ and to the by$-$product, BP$?$

Note: Do not round intermediate calculations.

DF$1$ DF$2$ BP Total

Units produced $28,50019,50016,50064,500$

Allocated joint costs $???$ $ $561,500$

Sales value at split$-$off $ $572,250$ $ $190,750$ $ $103,500$ $ $866,500$

Required:

Assuming that joint product costs are allocated using the net realizable value at split$-$off approach, what joint costs are allocated to each of the joint products DF$1$ and DF$2$ and to the by$-$product, BP$?$

Note: Do not round intermediate calculations.