Use the following information for the next 2 questions.
A joint input costing $500 results in four distinct products at the point of split-off. Products J, K and L are main products, and product M is a by-product. Relevant data follows: 
-If the revenue from Product M is recognized at time of sale, at what cost will it be inventoried before further processing?
Definitions:
Customer Exposure Rate
The proportion of a target audience that gets exposed to a product or service over a specific time period.
Product Layout
An arrangement of machinery, equipment, and workstations where products move sequentially through different stages of production based on the manufacturing process.
Task Time
The duration required to complete a specific task or activity.
Equalize
The process of making things equal or balanced, often in terms of distribution or allocation.
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