Blasto, Inc., operates several mines. At one, a typical batch of ore run through the plant yields three products: lead, copper, and manganese. At the split-off point, the intermediate products cannot be sold without further processing. The lead from a typical batch sells for $48,000 after incurring additional processing costs of $9,600. The copper is sold for $93,000 after additional processing costs of $13,000, and the manganese yield sells for $64,000 but requires additional processing costs of $22,400. The joint costs of processing the raw ore, including the cost of mining, are $140,000 per batch. Required: Use the estimated net realizable value method to allocate the joint processing costs. (Do not round intermediate calculations.) Lead Copper Manganese % % % Approximate sales value at split-off Percent of total salos values at split-off Cost allocation