Joint Cost Allocation using the Net Realizable Value Method with By-Product and Joint Products: A company produces two joint products, A and B, and generates a by-product, C, from a common production process. The total joint production costs up to the split-off point are $400,000. Product A has a final sales value of $250,000, product B has a final sales value of $150,000, and the by-product C has a final sales value of $30,000. Allocate the joint production costs to each product using the net realizable value method, considering the by-product and joint products.