Red Sauce Company processes tomatoes into catsup, tomato juice, and canned tomatoes. During the summer of 2020, the joint costs of processing the tomatoes were $420,000. There was no beginning or ending inventories for the summer. Production and sales value information for the summer is as follows:

Product	Units	Sales Value at Split-off Point	Separable Costs	Selling Price
Catsup	100,000	$6 per unit	$3 per unit	$28 per unit
Juice	100,000	8 per unit	5 per unit	25 per unit
Canned	200,000	5 per unit	2.50 per unit	10 per unit

Required:

Determine the amount allocated to each product if the estimated net realizable value method is used, and compute the cost per unit for each product.

Answer: