The Cullumber 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: The joint costs of purchasing the crude coconut and palm nut oil and processing it were $100,000. There were no beginning or ending inventories. Sales of light moisturizer in June were $52,000. Total output of soap, cooking oil, and heavy moisturizer was further refined and then sold. Data relating to June are as follows: Cullumber 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: Allocate the joint cost, using constant gross margin NRV. (Round gross profit margin ratio to 6 decimal places, e.g. 0.216454 and all entries to whole amounts, e.g. 5,897.)