Monroe Materials processes a purchased material, PM$-20,$ and produces three outputs, Alpha, Beta, and Gamma. In February, the costs to process PM$-20$ are $$1,244,000$ for materials and $$772,000$ for conversion costs. The results of the processing follow:

Units Produced Sales Value per Unit

Alpha $33,000$ $ $9\mathrm{.}60$

Beta $26,40018\mathrm{.}00$

Gamma $6,60080\mathrm{.}00$

Required:

Assign costs to Alpha, Beta, and Gamma for February using the net realizable value method.