What is the estimated net realizable value of the skim goat ice cream at the splitoff point?

The Green Company processes unprocessed goat milk up to the split - off point where two products, condensed goat milk and skim goat milk result. The following information was collected for the month of October: Direct materials processed: Production: Condensed goat milk Skim goat milk Sales: Condensed goat milk Skim goat milk 104,000 gallons (after shrinkage) 44,500 gallons 59,500 gallons $4.50 per gallon $3.50 per gallon The costs of purchasing the of unprocessed goat milk and processing it up to the split - off point to yield a total of 104,000 gallons of saleable product was $188,480. There were no inventory balances of either product. Condensed goat milk may be processed further to yield 44,000 gallons (the remainder is shrinkage) of a medicinal milk product, Xyla, for an additional processing cost of $6 per usable gallon. Xyla can be sold for $20 per gallon. Skim goat milk can be processed further to yield 58,200 gallons of skim goat ice cream, for an additional processing cost per usable gallon of $6. The product can be sold for $11 per gallon. There are no beginning and ending inventory balances. O A. $623,000 OB. $297,500 O C. $616,000 OD. $291,000