please solve for part b. answers given for part b are incorrect

By-product; net realizable value method Weinberg Canning produces fillet, smoked salmon, and salmon remnants in a single process. The same amount of disposal cost is incurre whether a product is sold at split-off or after further processing. In October, the joint cost of the production process was $397,600. a. The remnants are considered a by-product of the process and are sold to cat food processors. Allocate the joint cost based on approximated net realizable value at split-off. Use the net realizable value method to account for the by-product, subtracting the byproduct cost from the cost of Work in Process Inventory-Joint Products. b. Determine the value of ending Finished Goods Inventory, assuming that 11,200 pounds of salmon fillets, 6,720 pounds of smoked salmon, and 980 pounds of salmon remnants were sold. Note: Round cost per pound to the nearest penny in your calculations. Note: Round your final answers below to the nearest whole dollar. By-product; net realizable value method Weinberg Canning produces fillet, smoked salmon, and salmon remnants in a single process. The same amount of disposal cost is incurre whether a product is sold at split-off or after further processing. In October, the joint cost of the production process was $397,600. a. The remnants are considered a by-product of the process and are sold to cat food processors. Allocate the joint cost based on approximated net realizable value at split-off. Use the net realizable value method to account for the by-product, subtracting the byproduct cost from the cost of Work in Process Inventory-Joint Products. b. Determine the value of ending Finished Goods Inventory, assuming that 11,200 pounds of salmon fillets, 6,720 pounds of smoked salmon, and 980 pounds of salmon remnants were sold. Note: Round cost per pound to the nearest penny in your calculations. Note: Round your final answers below to the nearest whole dollar