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Pirate Seafood Company purchases lobsters and processes them into tails and flakes. It sells the lobster tails for $ 21 per pound and the flakes for $ 14 per pound. On average, 100 pounds of lobster are processed into 52 pounds of tails and 22 pounds of flakes, with 26 pounds of waste. Assume that the company purchased 2,400 pounds of lobster for $ 4.50 per pound and processed the lobsters with an additional labor cost of $ 1,800. No materials or labor costs are assigned to the waste. If 1,096 pounds of tails and 324 pounds of flakes are sold, what is
(1) The allocated cost of the sold items
(2) The allocated cost of the ending inventory? The company allocates joint costs on a value basis. (Round the dollar cost per pound to the nearest thousandth.)
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