Monroe Materials processes a purchased material, PM$-20,$ and produces three outputs, Alpha, Beta, and Gamma. In February, the costs to process PM$-20$ are $$804,000$ for materials and $$420,000$ for conversion costs. The results of the processing follow:

$\backslash$table$[[,$Units,Sales Value$],[$Produced$,$per Unit,$],[$Alpha$,27,500,$$$9\mathrm{.}6$