The Concord Oil Company buys crude coconut and palm nut oil. Refining this oil results in four products at the split-off point: soap grade, cooking grade, light moisturizer, and heavy moisturizer. Light moisturizer is fully processed at the split-off point. Soap grade, cooking grade, and heavy moisturizer can individually be refined into fine soap, cooking oil, and premium moisturizer. In the most recent month (June), the output at the split-off point was: Soap grade 92,000 L Cooking grade 308,000 L Light moisturizer 53,000 L Heavy moisturizer 47,000L The joint costs of purchasing the crude coconut and palm nut oil and processing it were $99,000. There were no beginning or ending inventories. Sales of light moisturizer in June were $51,000. Total output of soap, cooking oil, and heavy moisturizer was further refined and then sold. Data relating to June are as follows: Separable Product Costs Sales Fine soap $ 217,700 $ 316,200 Superior cooking oil 83,500 107,700 Premium moisturizer 83,900 111,700 Concord Oil Company had the option of selling the soap grade, cooking grade, and heavy moisturizer at the split-off point. This alternative would have yielded the following sales for the June production: Soap grade $ 49,000 Cooking grade 31,000 Heavy moisturizer 69,000 Allocate the joint cost, using physical output. (Round proportion to 4 decimal places, e.g. 0.2126 and final answers to whole amounts, eg. 5,897.) Allocation of $99,000 Product Soap grade $ Cooking grade Light moisturizer Heavy moisturizer