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 $$300$ disposal cost for the by$-$product. A summary of a recent month$$s activity at Marshall is shown below: