1. The Parvis Paramount Pigsty (PPP) raises pigs, from which a variety of pork products are processed. The herd features the Danish Yorkshire, which typically reaches 105 kgs at maturity. The following table summarizes the production process of producing Porktry, Porfekt, and Porkatoo from one pig:

	Porktry	Porfekt	Porkatoo
Weight, in kgs		45		20		35
Sales price, kg		22.50		84.00		28.00
Processing costs per kg		13.50		50.40		14.00

Previous research has indicated that raising a Danish Yorkshire from breeding to disposition costs an average of 3 per kg. How much of the joint cost should be allocated to Porkatoo using the net realizable value method?