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

$30,000 Yummies ..................... 12,000 kilograms ..................................... $2.00

Crummies .................... 8,000 kilograms ..................................... 2.50

Use the relative-sales-value method to allocate Breakfasttime Cereal Company