Garcia's Food Processing Company processes apples into apple sauce, apple juice, and apple pie. During the summer of 2020, the joint costs of processing the apples were $475,000. There were no beginning or ending inventories for the summer. Production and sales value information for the summer is as follows:

Product

Cases

Sales Value at Split-off Point

Separable Costs

Selling Price

Sauce

100,000

$6 per case

$3.25 per case

$28.30 per case

Juice

150,000

8 per case

5.35 per case

25.10 per case

Pie

200,000

5 per case

2.80 per case

10.28 per case

Required:

Determine the amount allocated to each product if the estimated net realizable value method is used, and compute the cost per case for each product.