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 $$604,000$ for materials and $$260,000$ for conversion costs. The results of the processing follow:

$\backslash$table$[[,\backslash$table$[[$Units$],[$Produced$]],\backslash$table$[[$Sales Value$],[$per Unit$]]],[$Alpha$,25,000,$$$9\mathrm{.}60$