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Allocating Joint Costs Using the Net Realizable Value Method the three products is as follows:

$\backslash$table$[[$Product$,$Gallons,$\backslash$table$[[$Further Processing$],[$Cost per Gallon$]],\backslash$table$[[$Eventual Market$],[$Price per Gallon$]]],[$L$-$Ten,$3,800,$$$0\mathrm{.}50,$$$2\mathrm{.}90$