Saint John Mining operates several facilities. At one, a typical batch of an ore, Pryex, run through the processing plant yields three products: PX-10, PX-20, and PX-30. At the split-off point, the intermediate products cannot be sold without further processing. A typical batch of PX-10 sells for $113,000 after incurring additional processing costs of $26,000. PX-20 can be sold for $173,000 after additional processing costs of $50,000, and the PX-30 sells for $226,000 but requires additional processing costs of $82,000. The joint costs of processing the Pryex, including the cost of mining, are $246,000 per batch.

Required:

Use the estimated net realizable value method to allocate the joint processing costs.

Note: Do not round intermediate calculations. Enter percentage answers rounded to 2 decimal places and other final answers to the nearest whole dollar amounts.

PX-10 PX-20 PX-30 Estimated sales value at split-off Percent of total sales values at split-off Cost allocation