Joint Cost Allocation-Net Realizable Value Method Lly's Lemonade Stand makes three types of lemonade: pure, raspberry, and strawberry. The lemonade is produced through a joint mixing process that costs a total of $30 per batch. One batch produces 32 cups of pure lemonade, 21 cups of strawberry lemonade, and 21 cups of raspberry lemonade. After the spit-off point, all three. lemonades can be sold for 50.80 per cup, but strawberry and raspberry lemonade can be processed further by adding artificial coloring and flavoring and sold for 10.95 and $1.00 per cup, respectively. It is estimated that these additional processing costs are $0.75 and $1.80 per batch for strawberry and raspberry lemonade, respectively. Alocate the joint costs of production to each product using the net realizable value method