Raynor Manufacturing purchases trees from Tree Nursery and processes them up to the splitoff point, where two products $($paper and pencil casings$)$ are obtained. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October.

Trees processed:

$50$ trees $($yield is $30,000$ sheets of paper and $30,000$ pencil casings and no scrap$)$

Production:

paper $30,000$ sheets

pencil casings $30,000$

Sales:

paper $29,000$ at $$0\mathrm{.}042$ per page

pencil casings $30,000$ at $$0\mathrm{.}103$ per casing

Cost of purchasing $50$ trees and processing them up to the splitoff point to yield $30,000$ sheets of paper and $30,000$ pencil casings is $$1,550.$

Raynor Manufacturing's accounting department reported no beginning inventories; however, ending inventory amounts reflected $1,000$ sheets of paper in stock.

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Required: Provide the solution to the following questions. Show your work as needed.

a$)$ What is the paper's sales value at the splitoff point?

b$)$ What are the pencil casings' sales value at the split$-$off point?

c$)$ What are the paper's and the pencil's approximate weighted cost proportions using the sales value at splitoff method, respectively?

d$)$ What are the approximate joint costs assigned to the paper ending inventory if joint costs are allocated using the sales value at splitoff method?

e$)$ What is the approximate cost assigned to the pencil casings if joint costs are allocated using the sales value at splitoff method?

f$)$ What is the paper's production approximate cost per unit if the sales value at splitoff method is used?

g$)$ What is the approximate production cost per unit for each pencil casing if the sales value at splitoff method is used?