Sunland Group provides many of the laminated products that teachers use in their classrooms. Sunland management considers the company to also be quite green, as it captures the small cut$-$out pieces and sells them to an organization that uses them in its production of plastic tableware. To date, Sunland has treated these cut$-$outs as a by$-$product, since it receives a small value for the items upon sale. The quantities and values of both the main laminated products and the small cut$-$outs, created in a joint process that costs $$1,300,$ are as follows. Both products are sold at the split$-$off point and not processed further. All sales are on account.

$\backslash$table$[[,$Units Produced,,Sales Value per Unit$],[$Main laminated products,$2,200,,$$$2$