Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split$-$off point total $$360,000$ per quarter. For financial reporting purposes, the company allocates these costs to the joint products on the basis of their relative sales value at the split$-$off point. Unit selling prices and total output at the split$-$off point are as follows:

$\backslash$table$[[$Product$,$Selling Price,Quahcerly Output$],[$A$,$$$22\mathrm{.}00$ per pound,$13,400$ pounds$],[$B$,$$$16\mathrm{.}00$ per pound,$20,900$ pounds$],[$C$,$$$28\mathrm{.}00$ per gallon,$4,600$ gallons$]]$

Each product can be processed further after the split$-$off point. Additional processing requires no special facilities. The additional processing costs $($per quarter$)$ and unit selling prices after further processing are given below:

$\backslash$table$[[,\backslash$table$[[$Additional$],[$Processing$],[$Costs$]],],[$Product$,$$$75,970,$$$27\mathrm{.}30$ per pound$],[$A$,$$$109,395,$$$22\mathrm{.}30$ per pound$],[$B$,$$$10,30$ per gallon,$],[$C$,$$$48,260,$$$36\mathrm{.}30$