Honey Processing Company processes honey into candy, moisturizer, and soap. During 2020, the joint costs of processing the honey were $1,200,000. There was no beginning or ending inventories. Production and sales value information is as follows:

Product	Cases	Sales Value at Split-off Point	Separable Costs	Selling Price
Candy	120,000	$7 per case	$4.00 per case	$30 per case
Moisturizer	160,000	9 per case	6.50 per case	22 per case
Soap	230,000	6 per case	3.90 per case	12 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.