Exercise $11-43($Algo$)$ Estimated Net Realizable Value Method $($LO $11-3)$

Saint John Mining operates several facilities. At one, a typical batch of an ore, Pryex, run through the processing plant yields three products: PX$-10,$ PX$-20,$ and PX$-30.$ At the split$-$off point, the intermediate products cannot be sold without further processing. A typical batch of PX$-10$ sells for $$119,500$ after incurring additional processing costs of $$39,000.$ PX$-20$ can be sold for $$179,500$ after additional processing costs of $$63,000,$ and the PX$-30$ sells for $$239,000$ but requires additional processing costs of $$95,000.$ The joint costs of processing the Pryex, including the cost of mining, are $$259,000$ per batch.

Required:

Use the estimated net realizable value method to allocate the joint processing costs.

Note: Do not round intermediate calculations. Enter percentage answers rounded to $2$ decimal places and other final answers to the nearest whole dollar amounts.