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 $232,000208,00080,000$

Units in ending inventory $($December $31)80,000080,000$

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:

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

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

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.

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

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