Berger Company manufactures products Delta, Kappa, and Omega from a joint process. Production, sales, and cost data for July follow.

Delta Kappa Omega Total

Units produced .....................................................................................................4,000 2,000 1,000 7,000

Joint cost allocation ...........................................................................................$36,000 ? ? $60,000

Sales value at split-off ........................................................................................... ? ? $15,000 $100,000

Additional costs if processed further ...................................................................$7,000 $5,000 $3,000 $15,000

Sales value if processed further ........................................................................$70,000 $25,000 $20,000 $115,000

Required:

1. Assuming that joint costs are allocated using the relative-sales-value method, what were the joint costs allocated to products Kappa and Omega?

2. Assuming that joint costs are allocated using the relative-sales-value method, what was the sales value at split-off for product Delta?

3. Use the net-realizable-value method to allocate the joint production costs to the three products.