Superior Company manufactures three products using the same production process: tables, benches, and planters. The costs incurred up to the split-off point are $300,000. These costs are allocated to the products on the basis of their sales value at the split-off point. The number of units produced, the selling prices per units at each point in production, and the additional processing costs are as follows:

Product	Number of Units Produced	Selling Price at Split-Off	Selling Price After Processing	Additional Processing Costs
tables	4000	$11.00	$16.00	$10,000
benches	7000	$12.50	$16.20	$18,000
planters	3000	$19.40	$25.00	$11,000