Seasons, Inc is a producer of potato chips. A single production process at Seasons, 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 $495,000. Production and sales data are as follows: EB (Click the icon to view the production and sales data.) Production Sales method method Revenues 720000 72000 Main product (potato chips) Byproduct (snack) 60000 720000 780000 Total revenues Cost of goods sold Total manufacturing costs Deduct value of byproduct production Net manufacturing costs Deduct main product inventory 495000 495000 8300011 578000 | 495000 Cost of goods sold s margin