Sunny Boy undertakes the following activities in its production operation and incurred the following costs during the first half of 2021.

Harvest oranges $25 000 Prepare oranges for processing 20 000 Extract juice from oranges 18 000 Process juice into orange juice concentrate, orange juice, or orange smoothies 15 000 Package completed products 9 000

Two machines, each with depreciation costs of $15,000 during the first half of 2021 are used to turn the juice into three finished products. The processing equipments needs to be configured and set up differently for ech product, therefore Sunny Boy typically sets the machine up to manufacture the concentrated product during the first week f every month. Once this process is complete, the machine is then reconfigured to make orange juice in the following two weeks. During the last week of the month will set up these machines to make orange smoothies.

30% of the oranges gathered during the first half of 2021 were processed into concentrate, 45% into juice and 25% into smoothies. Orange juice had a relative sales value of 5%, concentrate 20% and smoothies 10%. The concentrate business occupies 40% of the space of the factory. Smoothies and juice each take up 25% and 35% of the total space.

Assume that the number of machine setups is used to determine how much processing will cost. How much of this cost will be allocated to each product?