(1) The amount wagered on the betting interest which finishes first is deducted from the net pool, the balance remaining being the profit; the profit is divided by the amount wagered on the betting interest finishing first, such quotient being the profit per dollar wagered to Win on that betting interest. (ARCI c. 9 cal. § B(1))(2) The net Win pool shall be distributed as a single price pool to winning wagers in the following precedence, based upon the official order of finish: (a) To those whose selection finished first, but if there are no such wagers; then(b) To those whose selection finished second, but if there are no such wagers; then(c) To those whose selection finished third, but if there are no such wagers; then(d) The entire pool shall be refunded on Win wagers for that contest. (ARCI c. 9 cal. § B(2))(3) If there is a dead heat for first involving: (a) contestants representing the same betting interest, the Win pool shall be distributed as if no dead heat occurred;(b) contestants representing two or more betting interests, the Win pool shall be distributed as a profit split. (ARCI c. 9 cal. § B(3))