The Brital Company processes unprocessed milk to produce two products, Butter Cream and Condensed Milk. The following information was collected for the month of June:

Direct Materials processed: 31,000 gallons

Production:

Butter Cream

Condensed Milk

Sales:

Butter Cream

Condensed Milk

Sales:

Butter Cream

Condensed Milk

Separable costs in Butter Cream

total:

12.000

19,000

11,500

18,500

$3.00

$6.50

$17.000

Condensed Milk

$35.200

gallons

gallons

gallons

gallons

per gallon

per gallon