Question 8 Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires further processing before it is in a saleable condition. There are no opening inventories and no work in progress. The following data are available for last period: Total joint production costs Further processing costs (product H) 384,000 159,600 Product Selling price per unit $0.84 $1.82 Sales Units 400,000 200,000 Production Units 412,000 228,000 Using the physical unit method for apportioning joint production costs, what was the cost value of the closing inventory of product H for last period