Bramble Galore, a local orchard, grows and sells apples and apple pies. At harvest time, apples are sorted into saleable apples and defective apples. The defective apples are considered a by-product and are sold as animal feed to local hog farmers. The saleable apples are sorted by size. The larger, visually appealing apples are sold as eating apples. The smaller apples could be sold as seconds or processed further into apple pies, which are then sold at farmers markets. Bramble Galore makes 4 pies from each bushel of apples. Joint costs for the apple orchard are $177,000. Additional information is as follows:

Allocation Base		Animal Feed		Eating		Seconds		Pies
Bushels of Apples		5,000		27,000		8,000
Sales value per bushel at harvest		$2		$8		$5
Additional processing costs								$10/pie
Net Realizable Value		$2 per bushel		$8 per bushel		$5 per bushel		$160,000 per pie

Allocate the joint cost using the sales value at split-off point method.

Eating Apples $_____

Seconds $______

Animal Feed $_____