By$-$product; net realizable value method

the production process was $$170,400.$

product, subtracting the by$-$product cost from the cost of Work in Process Inventory$-$Joint Products.

b$.$ Determine the value of ending Finished Goods Inventory, assuming that $4,800$ pounds of salmon fillets, $2,880$ pounds of smoked salmon, and $420$ pounds of salmon remnants were sold.

Note: Round cost per pound to the nearest penny in your calculations.

Note: Round your final answers below to the nearest whole dollar.