Base your answer on the following data from ryder furniture

Base your answer on the following data from Ryder Furniture Corporation for October.

Ryder Furniture Corporation for October
Quantity
Work in Process - Beginning	- 0 -
Started in Production - Current Month	3,500
Transferred Out to Next Department	3,200
By-Product Removed	300
Work in Process - Ending	- 0 -
Common Costs
Materials	$59,850
Labor	15,400
Overhead	11,200
Total	$86,450
Additional Processing of By-Product
Materials	$ 3,630
Labor	1,905
Overhead	1,275
Total	$ 6,810
Other Data
Sales Price of By-Product	$40.00 per unit
Selling and Administrative Costs	10 percent of sales
Normal Net Profit	5 percent of sales

What is the total estimated manufacturing cost of the by-product using the reversal cost method?

What is the estimated manufacturing cost before separation, using the reversal cost method?

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