Scent of Money makes three products that can be sold at split-off processed further and then sold. The joint cost for April 2013 is $1,080,000. The number of ounces in a bottle of each product is perfune, one; eau de toilette, two; and body splash, three. Assume that all products are processed further after split-off.

b. Assume that all products are processed further and completed. At the end of the period, the inventories are as follows: perfume, 600 bottles; eau de toilette, 1,600 bottles; and body splash, 1,680 bottles. Determine the values of the inventories based on answers obtained in (a). (Round per-unit costs to the nearest cent.)