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

Quantity at Sales Price

Joint Cost Cereal Split$-$Off Point per Kilogram

$ $99,000$ Yummies $12,900$ kilograms $ $6\mathrm{.}90$

Crummies $8,900$ kilograms $8\mathrm{.}40$

Breakfasttime Cereal Company has an opportunity to process its Crummies further into a mulch for ornamental shrubs. The additional processing operation costs $$2\mathrm{.}40$ per kilogram, and the mulch will sell for $$15\mathrm{.}00$ per kilogram.

$2.$ Suppose the company does process Crummies into the mulch. Use the net$-$realizable$-$value method to allocate the joint production cost between the mulch and the Yummies. $($Round intermediate calculations of "Relative Proportions" to $3$ decimal places and final answers to the nearest dollar amount.$)$