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,$28,500,19,500,16,500,64,500],[$Allocated joint costs,?,?,?,$$561,500$