Douglass Minerals mines ore and then processes it into other products. At the end of the mining process, the ore splits off into three products: Metal-A, Metal-B, and Metal-C. Douglass sells Metal-C at the split-off point, with no further processing. Metal-A is processed in Plant A, and Metal-B is processed in Plant B. The following is a summary of costs and other related data for the period ended December 31:

Process:	Mining	Plant A	Plant B
Labor	$ 478,000	$ 422,000	$ 286,000
Manufacturing overhead	$ 394,000	$ 350,000	$ 142,000

Products	Metal-A	Metal-B	Metal-C
Units sold	232,000	208,000	80,000
Units in ending inventory (December 31)	80,000	0	80,000
Sales revenue	$ 1,160,000	$ 592,000	$ 200,000

Douglass Minerals had no beginning inventories on hand at the beginning of the period. Douglass Minerals uses the net realizable value method to allocate joint costs.

Required:

Compute the following:

a. The net realizable value of Metal-C for the period ended December 31.

b. The joint costs for the period ended December 31 to be allocated.

c. The cost of Metal-B sold for the period ended December 31.

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar.

d. The value of the ending inventory for Metal-C.

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar.