Georgia Orchards produced a good crop of peaches this year. After preparing the following income statement, the company believes it should have given its No$.3$ peaches to charity and saved its efforts.

GEORGIA ORCHARDS

Income Statement

For Year Ended December $31,2013$

No$.1$ No$.2$ No$.3$ Combined

Sales $($by grade$)$

No$.1$: $440,000$ Ibs. @ $$1\mathrm{.}20/$lb $ $528,000$

No$.2$: $440,000$ Ibs. @ $$0\mathrm{.}80/$lb $ $352,000$

No$.3$: $1,100,000$ Ibs. @ $$0\mathrm{.}20/$lb $ $220,000$

Total sales $ $1,100,000$

Costs

Tree pruning and care @ $$0\mathrm{.}25/$Ib $110,000110,000275,000495,000$

Picking, sorting, and grading @ $$0\mathrm{.}20/$Ib $88,00088,000220,000396,000$

Delivery costs $16,60016,60039,10072,300$

Total costs $214,600214,600534,100963,300$

Net income $($loss$)$ $ $313,400$ $ $137,400$ $ $(314,100)$ $ $136,700$

In preparing this statement, the company allocated joint costs among the grades on a physical basis as an equal amount per pound. The company$$s delivery cost records show that $$33,200$ of the $$72,300$ relates to crating the No$.1$ and No$.2$ peaches and hauling them to the buyer. The remaining $$39,100$ of delivery costs is for crating the No$.3$ peaches and hauling them to the cannery. Prepare reports showing cost allocations on a sales value basis to the three grades of peaches. Separate the delivery costs into the amounts directly identifiable with each grade. Then allocate any shared delivery costs on the basis of the relative sales value of each grade. $($Do not round intermediate calculations.$)$