Yes-n-No manufactures three products from a joint process. After processing in Dept. 1, alpha, beta, and gamma become identifiable. Alpha is processed in Dept. 2 at an additional cost of $3,000. Alpha can be sold for $3 per unit with selling costs of 0.25 per unit. Beta is processed in Dept. 2 at an additional cost of $125,000. After processing in Dept. 2, Beta is sold for $30 per unit with selling costs of $1 per unit. Gamma can be sold for $10 per unit at the split-off point with $4 per unit in selling costs. The total joint costs of Dept. 1 are $42,000. The following units resulted from operations: Alpha 6,000 units after processing in Dept. 2 Beta 5,000 units after processing in Dept. 2 Gamma 10,000 units