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 $31$ :

$\backslash$table$[[$Process:$,$Mining,Plant A$,$Plant B$],[$Labor$,$$$462,000,$$$390,000,$$$270,00$