The Green Company processes unprocessed goat milk up to the split-off point where two products, condensed goat milk and skin goat milk result. The following information was collected for the month of October Direct Materials processed: 99,500 gallons after shrinkage) Production: Condensed goat milk 42.500 gallons Skim goat milk 57.000 gallons Sales: Condensed goat milk 53.25 per gallon Skim goat milk 52.50 per gallon The costs of purchasing the of unprocessed goat milk and processing it up to the split-off point to yeld a total of 99.500 gallons of saleable product was $189.480. There were no inventory balances of either product. Condensed goat milk may be processed further to yield 42.000 gallons (the remainder is shrinkage) of a medicinal milk product. Xys, for an additional processing cost of 57 per usable gallon Xyla can be sold for 521 per gallon Skim goat milk can be processed further to yield 55.700 gallons of skim goat ice cream, for an additional processing cost per usable gallon of 57. The product can be sold for 515 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? 5595.000 $445,600 5456,000 550.000