Shadow Peaches runs a fruit-packing business in southern Florida. The firm buys peaches by the truckload in season. The fruit is then separated into three categories according to its condition. The fruit can be sold, as is, in the local market or it can be processed further. The units processed does not change between split-off and further processing. The joint costs in January total $1,700. Units processed Sales value per unit at split-off point Further processing costs in total Final sales value per unit Batch 1 1,950 $0.80 $775 $1.70 Batch 2 675 $0.05 $85 $0.44 Batch 3 1,300 $1.75 $910 $2.10 REQUIRED: a. Allocate the joint costs to all three products using net realizable value method. Round the allocation to 2 decimals (4 marks).