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 can be sold. A batch of ALT-1 can be sold for the price of $154000 after processing costs of $46000. A batch of ALT -2 can be sold for $241600 after further processing. The per batch cost of ALT- 0 is $200000. Using the estimated net realizable value method, a joint cost of $120000 was allocated to ALT-2 for a batch. Requirement: Compute the separable processing cost for a batch of ALT-2 (Do Not Round intermediate calculations)