please explain!

Sanford Agricultural Chemicals (SAC) produces two main products, M-4 and M5, and one by-product, BYP, from a single input, Gen-10, Products M-4 and M5 can either be sold at split-off or processed further and sold. A given batch begins with 2,600 pounds of Gen-10 with a cost of $234,000. Additional information regarding a batch follows: SAC uses the net realizable at split-off approach to allocate joint costs and treats the sales value of the by-product BYP as other income. Required: The joint cost allocated to product M-5 at Sanford Agricultural Chemicals for a given batch is: Multiple Choice $143,000. $102,960. $100,100 $131,040