Top Notch Chicken grows and processes chickens. Each chicken is disassembled into five main parts. Information pertaining to production in July 2020 follows:

Parts	Pounds of Product	Wholesale Selling Price per Pound When Production is Complete
Breasts	90	$0.55
Wings	25	0.30
Thighs	35	0.35
Bones	45	0.05
Feathers	5	0.10

Joint cost of production in July 2020 was $ 40.

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200 Requirement 1a. Compute the cost of the special shipment destroyed using the sales value at splitoff method. Complete the table below to assist you. (Round the weighting to three decimal places and the allocated costs per pound to four decimal places. Round all other amounts to the nearest cent.) Breast Wings Thighs Bones Feathers Total Pounds of product 90 25 35 45 5 Wholesale selling price per pound $ 0.55 $ 0.30 $ 0.35 $ 0.05 $ 0.10 Sales value at splitoff $ 49.50 $ 7.50 $ 12.25 $ 2.25 $ 0.50 $ 72.00 Weighting: Sales value at splitoff 0.688 0.104 0.170 0.031 0.007 1.000 Joint costs allocated 27.50 4.17 6.81 1.25 $ 0.28 $ 40.00 Allocated costs per pound 0.3056 1667 5.1429 0.0278 0.0556