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:

Joint Cost			Cereal	Quantity at Split-Off Point			Sales Price per Kilogram
$	97,000		Yummies		12,700	kilograms	$	6.70
			Crummies		8,700	kilograms		8.20

Required: Use the relative-sales-value method to allocate the companys joint production cost between Yummies and Crummies. (Round your calculation of relative proportions to 3 decimal places.)