The Marshall Company has a joint production process that produces two joint products and a by$-$product. The joint products are Ying and Yang, and the by$-$product is Bit. Marshall accounts for the costs of its products using the net realizable value method. The two joint products are processed beyond the split$-$off point, incurring separable processing costs. There is a $$900$ disposal cost for the byproduct. A summary of a recent month's activity at Marshall is shown below:

$\backslash$table$[[,$Ying,Yang,Bit$],[$Units sold,$45,000,36,000,9,000],[$Units produced,$45,000,36,000,9,000],[$Separable processing costs$-$variable,$$126,000,$$$40,000,$$$-$