Gunston Processing produces two products, ALT$-1$ and ALT$-2,$ from a batch using a single raw material, ALT$-0.$ Both products require

further processing before they be can be sold. A batch of ALT$-1$ can be sold for $$155,000$ after processing costs of $$50,000.$ A batch of

ALT$-2$ can be sold for $$242,000$ after further processing. The cost of ALT$-0$ is $$200,000$ for a batch. Using the estimated net realizable

value method, a joint cost of $$120,000$ was allocated to ALT$-2$ for a batch.

Required:

Compute the separable processing cost for a batch of ALT$-2.$

Note: Do not round intermediate calculations.