The Alfarm Corporation processes raw milk up to the split-off point where two products, cream and liquid skim, are produced and sold. There was no beginning inventory. The following material was collected for the month of February: The cost of purchasing 800,000 gallons of direct materials and processing it up to the split-off point to yield a total of 778,500 galions of good product was $2,350,000. The Altarm Corporation uses sales value at split off point method of allocating joint costs. What is the value of ending inventory for liquid skim? If you can't find the exact number below that matches your calculations, select the chaice closest to your final answer. 28,71319,00059,31731,700