Mathematics · Process Costing

P Co manufactures two joint products (E and Q) and one by-product (X) in a single process. Data for November are as follows: Raw material input: $216,000 Conversion costs: $72,000 There were no inventories at the beginning or end of the period. Output details: - Joint product E: 21,000 units, Sales price $15 per unit - Joint product Q: 18,000 units, Sales price $10 per unit - By-product X: 2,000 units, Sales price $5 per unit By-product sales revenue is credited to the process account. Joint costs are apportioned on a sales value basis. What were the full production costs of product Q in November (to the nearest $)?