Sheridan uses DM of $52,000 and incurs DL and MOH costs of $65,000 and $29,000, respectively, in a single process that results in two main products, Tex and Mex. Product Tex, which has an immediate sales value of $81,000, is further processed at a cost of $43,000 in order to increase its sales value to $140,000. How much are Sheridan's joint costs, and to which products will they be assigned? How much are Sheridan's separable costs, and to which products will they be assigned