Exercise 17-21 Relative-Sales-Value Method; Joint Cost Allocation (LO 17-4) Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Sales Price per Kilogram $6.70 8.20 Quantity at Split-off Point Joint Cost Cereal $97,000 Yummies 12,700 kilograms Crummies 8,700 kilograms Required: Use the relative-sales-value method to allocate Breakfasttime Cereal Company's joint production cost between Yummies and Crummies. (Round intermediate calculations of Relative Proportions to 3 decimal places and final answers to the nearest dollar amount.) Sales Value at Allocation of Split-off PointJ Joint Cost Yummies Crummies Total 01