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
$	98,000		Yummies		12,800	kilograms	$	6.80
			Crummies		8,800	kilograms		8.30

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.)

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