Allocating Joint Costs Using the Net Realizable Value Method \begin{tabular}{lccc} Product & Gallons & Further Processing Cost per Gallon & Eventual Market Price per Gallon \\ \hline L-Ten & 3,300 & $0.60 & $2.10 \\ Triol & 3,800 & 1.00 & 4.80 \\ Pioze & 2,300 & 1.60 & 6.90 \end{tabular} \begin{tabular}{ll} & Joint cost \\ Grades & Allocation \\ \hline L-Ten & \\ Triol & \\ Pioze & Total \end{tabular}