Weibezahal Corporation produces four chemicals: Main Products: X-1 and X-2 Byproducts: X-3 and X-4 The production processes for 2015 are as follows: 1. In Department Alpha, 200,000 pounds of direct materials, L-27, are processed at a total cost of $200,000. 2. Transferred out of Department Alpha are: 120,000 Intermediate X-1s, which can be sold at the split off point for $30 each. These units, however, were further processed in Department Beta. 60,000 units are transferred to Department Delta, as Intermediate X-2. 20,000 units are transferred to Department Gamma as X-3, a byproduct. 3. In Department Beta: . Further processing occurs at a total additional cost of $120,000. One hundred thousand (100,000) of the units are then transferred to Finished Goods-Final X-1. Seventy thousand (70,000) Final X-1s are sold at $50 per pound. Twenty thousand (20,000) emerge from Department Beta as X-4, a byproduct. Further processing costs of X-4 are $.40 per pound. Six thousand (6,000) are sold at $1.40 per pound. 4. In Department Delta: Intermediate X-2 is processed at a total additional processing cost of $80,000. They are then transferred to Finished Goods-Final X-2. Fifty thousand (50,000) Final X-2s are then sold for $50 per pound. 5. In Department Gamma: Notes: Further processing costs of Byproduct X-3 are $1,000. Twelve thousand (12,000) are sold at $.40 each. There is a selling cost of $.10 each. Weibezahal Corporation uses the "best method possible" to allocate joint costs to main products. The company uses the time of sale method for Byproduct X-3 and the time of production method for Byproduct X-4.