Convad Company is one of the world's leading corn refiners. It produces two joint products - corn syrup and corn starch-using a common production process. In July 2009, CConvad reported the following production and selling-price informtation:

	Corn Syrup	Corn Starch	Joint costs
Joint Costs (costs of processing corn to splitoff point)			$325,000
Separable cost of processing beyond splitoff point	$375,000	$93,750
Beginning Inventory (Cases)	0	0
Production and sales (cases)	12500	6250
Ending inventory (cases)	0	0
Selling Price per case	50	25

Allocate the $325,000 joint costs using the NRV method.