This is a tough one and 120,400 is also not the answer.

Gunston Processing produces two products, ALT1 and ALT2, from a batch using a single raw material, ALT-0. Both products require further processing before they be can be sold. A batch of ALT-1 can be sold for $151,000 after processing costs of $34,000. A batch of ALT-2 can be sold for $240,400 after further processing. The cost of ALT-0 is $200,000 for a batch. Using the estimated net realizable value method, a joint cost of $120,000 was allocated to ALT-2 for a batch. Required: Compute the separable processing cost for a batch of ALT-2. Note: Do not round intermediate calculations. Answer is complete but not entirely correct