Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows:

Joint Cost			Cereal	Quantity at Split-Off Point			Sales Price per Kilogram
$	102,000		Yummies		13,200	kilograms	$	7.20
			Crummies		9,200	kilograms		8.70

Required:

Use the relative-sales-value method to allocate the companys joint production cost between Yummies and Crummies.

	Sales Value at Split-off Point	Allocation of Joint Cost
Yummies
Crummies
Total