Whispering & Sons produces tomato juice and tomato puree from fresh tomatoes grown by local farmers.

The company purchases large crates of tomatoes and then washes, sorts, scalds, peels, and crushes them, at

which point the juice and the pulp are separately identifiable. Whispering currently processes the pulp

further to transform it into his great$-$great$-$grandmother's secret$-$recipe spaghetti sauce. The specifics on

each of these products for one month are as follows.$($b$)$

Whispering recently became aware of consumer preferences for flavored tomato juice. With some slight

modifications to his facility, he could process the tomato juice further and turn it into clam$-$flavored

tomato juice for an additional processing cost of $$1,600.$ With no change in total volume, this flavored

juice could sell for $$60,000.$ Given this new information, recalculate the joint cost allocations for both

joint products under the NRV method. $($Round proportion to $4$ decimal places, e$.$g$.0\mathrm{.}2516$ and final

answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$