Salty, Inc. is a producer of potato chips. A single production process at Salty?, Inc., yields potato chips as the main? product, as well as a byproduct that can be sold as a snack. Both products are fully processed by the splitoff? point, and there are no separable costs. For September 2017?, the cost of operations is $515,000. Production and sales data are as? follows:

Data Table Production (in pounds) Sales (in pounds) Selling Price per pound Potato Chips 54,000 41,040 $ 28 Byproduct 8,100 5,500 $ 10