The Green Company processes unprocessed goat milk up to the split - off point where two products, condensed goat milk and skim goat milk result. The following information was collected for the month of October: Direct materials processed: Production: Condensed goat milk Skim goat milk Sales: Condensed goat milk Skim goat milk 105,000 gallons (after shrinkage) 46,000 gallons 59,000 gallons $4.50 per gallon $4.00 per gallon The costs of purchasing the of unprocessed goat milk and processing it up to the split off point to yield a total of 105,000 gallons of saleable product was $188,480. There were no inventory balances of either product. Condensed goat milk may be processed further to yield 45,500 gallons (the remainder is shrinkage) of a medicinal milk product, Xyla, for an additional processing cost of $5 per usable gallon. Xyla can be sold for $21 per gallon. Skim goat milk can be processed further to yield 57,700 gallons of skim goat ice cream, for an additional processing cost per usable gallon of $5. The product can be sold for $10 per gallon. There are no beginning and ending inventory balances. What is the estimated net realizable value of the skim goat ice cream at the split - off point? A. $728,000 B. $295,000 C. $736,000 D. $288,500