please help

Sanford Agricultural Chemicals (SAC) produces two main products, M-4 and M5, and one by-product, BYP, from a single input, Gen-10. Products M4 and M.5 can elther be sold ot split off or processed further and sold. A given batch begins with 2,520 pounds of Gen-10 with a cost of $226,800. Additional information regarding a batch follows: SAC uses the net realizable at split-off approach to allocate joint costs and treots the sales value of the by-product BYP os other income. Required: The joint cost allocated to product M-5 at Sanford Agricultural Chemicals for a given batch is: Multiple Choice $138,600. $99,792. $97.020. $127,008. None of these are correct