The Larkspur 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		97,000 L
Cooking grade		303,000 L
Light moisturizer		48,000 L
Heavy moisturizer		52,000 L

The joint costs of purchasing the crude coconut and palm nut oil and processing it were $91,000. There were no beginning or ending inventories. Sales of light moisturizer in June were $48,000. 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		$	183,900		$	303,000
Superior cooking oil			77,000			99,800
Premium moisturizer			84,500			111,200

Larkspur 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		$	52,000
Cooking grade			29,000
Heavy moisturizer			71,000

Allocate the joint cost, using net realizable value. (Round proportion to 4 decimal places, e.g. 0.2126 and final answers to whole amounts, e.g. 5,897.)

		Allocation
Product		of $91,000
Fine Soap		$
Superior Cooking Oil
Light moisturizer
Premium Moisturizer