Physical Units Method, Relative Sales Value Method

Data on barrels produced and selling price:

Two Oil, $300,000$ barrels produced; sales price, $$45$ per barrel

Six Oil, $170,000$ barrels produced; sales price, $$25$ per barrel

Distillates, $80,000$ barrels produced; sales price, $$14$ per barrel

Required:

$($Note: The total of the allocated costs does not equal due to rounding error.$)$