Yakima Manufacturing purchases trees from Cascade Lumber and processes them up to the split off point where two products (paper and pencil casings) are obtained. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of November:

Trees processed: 50 trees

Production:	paper	38,000 pages
	pencil casings	29,000 casings
by-product	coarse saw dust	2 tons
Sales price:	paper	$0.04 per page
	pencil casings	$0.10 per casing
	coarse saw dust	$30.00 per ton

The cost of purchasing 50 trees and processing them up to the split off point is $1,500.

How much of the joint costs are allocated to to by-products using the sales method?