TreatyTreat, Inc., purchases soybeans and processes them into the following three types of products: dog biscuits, cat food, and

chicken feed. These products are the result of a joint process. In a typical month, there are total joint costs of $$191,000.$ The dog

biscuits and chicken feed are sold after being pressed into various shapes without further processing by TreatyTreat. $($i$.$e$.$ the fully$-$

processed sales price is the same as the sales price at the point of split$-$off.$)$ The cat food must be further mixed with vitamins. If the

cat food spoils during the vitamin$-$adding process, the product can still be sold for fertilizer at $$2\mathrm{.}70$ per unit. $($Hint$,$ this would be the

sales value of the cat food at the split$-$off point.$)$ The additional processing of cat food costs TreatyTreat $$13,700$ per month.

Product yield and average sales value on a per$-$unit basis from the joint processes are as follows:

Determine the allocated costs for cat food using the estimated net realizable value method.