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 $$2,200$ disposal cost for the byproduct. A summary of a recent month's activity at Marshall is shown below:

$\backslash$table$[[$Units sold,Ying,Yang,Bit$],[$Units produced,$110,000,88,000,22,000],[$Separable processing costs$-$variable,$110,000,88,000,22,000],[$Separable processing costs$-$fixed,$$308,000,$$$94,000,$$$-$