Oriole Minerals processes materials extracted from mines. The most common raw material that it processes results in three joint products: Sarco, Barco, and Larco. Each of these products can be sold as is, or they can be processed further and sold for a higher price. The company incurs joint costs of $179,700 to process one batch of the raw material that produces the three joint products. The following cost and selling price information is available for one batch of each product: Selling Price at Split-Off Point $198,500 299,200 420,400 Allocated Joint Costs $39,200 60,100 80,400 Cost to Process Further $98,600 89,400 249,200 Selling Price of Processed Product $300,600 374,400 800,400