Problem 11-70 (Algo) Net Realizable Value of Joint Products (LO 11-3) Douglass Minerals mines ore and then processes it into other products. At the end of the mining process, the ore splits off into three products: Metal-A, Metal-B, and Metal-C. Douglass sells Metal-C at the split-off point, with no further processing. Metal-A is processed in Plant A, and Metal-B is processed in Plant B. The following is a summary of costs and other related data for the period ended December 31: Process: Labor Manufacturing overhead Mining $ 471,000 $387,000 Plant A $ 408,000 $ 340,200 Plant B $279,000 $ 135,000 Products Metal-A Units sold 225,000 76,500 Metal-B 180,000 Metal-C $ 1,125,000 Units in ending inventory (December 31) sales revenue Douglass Minerals had no beginning inventories on hand at the beginning of the period. Douglass Minerals uses the net realizable value method to allocate joint costs. 76,500 66,000 $585,000 $191,250