California Orchards reports the following sales data for the year ended December 31. Grade of Walnuts Sales Number 1 $ 489, 600 Number 2 326, 400 Number 3 204, 090 Total $ 1, 020,000 The company incurred the following joint costs for the year. Tree pruning and care $ 550, 800 Pickup, sorting, and grading 183, 600 oblem 22-5AA (Algo) Part 1 quired: Use the value basis to allocate joint costs to the three grades of walnuts on the basis of sales value. Allocation of joint costs on the basis of sales values. Grade Allocation Base Percent of Allocation Base * Indirect Cost Allocated Cost Numbers Numerator Denominator % of Total Number 1 Number 2 Number 3 Totals