Seasons is a producer of potato chips. A single production process at Seasons Inc., yields potato chips as the main product and a byproduct that can also be sold as a snack. Both products are fully processed by the splitoff point, and there are no separable costs. For September 2014 the cost of operations is $ 500,000. Prroduction and sales data is as follows:

Data Table Production (in pounds) Sales (in pounds) Selling Price per Pound Main Product: Potato Chips Byproduct 41,600 7,500 52,000 S 18 8,600