Mino Corporation produces three products in a joint manufacturing process: Alpha, Beta and Delta. The joint costs of this process are $100,000 and produces the following amounts of each product:

Any byproducts are recognized at production as a cost reduction.

Any byproducts are recognized at production as a separate revenue item.

any byproducts are recognized at sale as a cost reduction.

Any byproducts are recognized at sale as a separate revenue item.

Product Alpha Beta Delta Pounds 1,000 2,500 1,500 Each product may be sold at the split-off point or it may be processed to a final stage (assume that the number of pounds per product produced remains constant). Selling prices and additional costs are as follows: Product Alpha Beta Delta Sales Price at Split-off $30 4 20 Costs After Split-off $ 5,000 10,000 35,000 Final Sales Price $50 10 40 During the period, 750 pounds of Alpha, 2,000 pounds of Beta and 1,400 pounds of Delta were sold. Allocate the joint costs based on the physical measures approach and calculate the ending inventory cost for each product assuming each of the following four situations