Lipton Liquids produces three products by a joint production process. Raw materials are put into production in Department $1,$ and at the end of processing in this department, three products appear. Alpha is sold at the split$-$off point with no further processing. Beta and Gamma require further processing before they are sold. Beta is processed in Department $2,$ and Gamma is processed in Department $3.$ Lipton Liquids uses the estimated net realizable value method of allocating joint production costs.

No inventories were on hand at July $1,$ the beginning of the quarter. No raw material was on hand at September $30.$ All units on hand at September $30$ were fully complete as to processing. Following is a summary of costs and other data for the period ended September $30$:

Products

Units sold

Units on hand at September $30$

Sales revenues

Alpha $28,00070,000$ $$126,000$

Beta $82,600$

$0$

$$743,400$

Gamma $98,000$

$56,000$

$$1,029,000$

Departments

Raw material cost

Direct labor cost

Manufacturing overhead

$\backslash$table$[[1,2,3],[$$$470,400,$$$0,$$$0$