Graham Canning Company processes tomatoes into catsup, tomato juice, and canned tomatoes. During the summer of 2018, the joint costs of processing the tomatoes were $420,000. There were no beginning or ending inventories for the summer. Production and sales value information for the summer were as follows:

		Sales Value
Product	Cases	at Splitoff Point	Separable Costs	Selling Price
Catsup	100,000	$6.00 per case	$3.00 per case	$28 per case
Juice	150,000	$8.00 per case	$5.00 per case	$25 per case
Canned	200,000	$5.00 per case	$2.50 per case	$10 per case

Required (10 points):

1. Determine the amount of joint costs allocated to each product if the estimated net realizable value method is used.
2. Determine the amount of joint costs allocated to each product if the sales value at splitoff method is used.
3. Compute the cost per case for each product assuming that the sales value at splitoff method was used.