Spartan Chemicals manufactures G-1, G-2, and G-3 from a joint process. Each gas can be liquified and sold for a higher price. Data on the process are as follows:

Required:

Determine the value of the missed item. (Do not round intermediate calculations.)

Product	G-1	G-2	G-3	Total
Units produced	32,200	16,500	8,600	57,300
Joint costs	$62,000			$124,000
Sales value at split-off			$90,600	604,000
Additional costs to liquify	42,700	$34,500	18,000	95,200
Sales value if liquified	421,000	183,000	120,000	724,000

The joint costs of $62,000 for G-1 is the portion of the total joint cost of $124,000 that had been allocated to G-1.