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 Units produced Joint costs G-1 32,500 32,500 $ 59,500 G-2 16.10 16,100 G-3 8,800 Total 57,400 Sales value at split-off Additional costs to liquify Sales value if liquified 42,200 423,000 $ 33,500 182,000 $ 90,300 18,100 121,000 119,000 602,000 93,800 726,000 The joint costs of $59,500 for G-1 is the portion of the total joint cost of $119,000 that had been allocated to G-1