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 & 3,500 & $0.60 & $2.60 \\ Triol & 4,000 & 0.90 & 4.80 \\ Pioze & 2,400 & 1.40 & 6.90 \end{tabular} Required: \begin{tabular}{ll} & Joint Cost \\ Grades & Allocation \\ \hline L-Ten & \\ Triol \\ Pioze & \\ \cline { 2 } Total \end{tabular} Joint Cost \begin{tabular}{ll} & Joint Cost \\ Grades & Allocation \\ \hline L-Ten & \\ Triol \\ Pioze & \\ \cline { 2 } Total \end{tabular}