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
$	108,000		Yummies		13,800	kilograms	$	7.80
			Crummies		9,800	kilograms		9.30

Required:

Use the relative-sales-value method to allocate the companys joint production cost between Yummies and Crummies. (Round your calculation of relative proportions to 3 decimal places.)

Yummies

Crummies

Total