Instant Foods produces two types of microwavable products: beef-flavored ramen and shrimp-flavored ramen. The two products share common inputs such as noodle and spices. The production of ramen results in a waste product referred to as stock, which Instant dumps at negligible costs in a local drainage area. In June 2020, the following data were reported for the production and sales ofbeef-flavored and shrimp-flavored ramen:

	A	B	C
1		Joint Costs
2	Joint costs (costs of noodles, spices, and other inputs and processing to splitoff point)	$320,000
3		Beef Ramen	Shrimp Ramen
4	Beginning inventory (tons)	0	0
5	Production (tons)	14,000	19,000
6	Sales (tons)	14,000	19,000
7	Selling price per ton	$20	$30

Due to the popularity of its microwavable products, Instant decides to add a new line of products that targets dieters. These new products are produced by adding a special ingredient to dilute the original ramen and are to be sold under the names Special B and Special S, respectively. Following are the monthly data for all the products:

	A	B	C	D	E
11		Joint Costs		Special B	Special S
12	Joint costs (costs of noodles, spices, and other inputs and processing to splitoff point)	$320,000
13	Separable costs of processing 14,000 tons of Beef Ramen into 20,000 tons of Special B			$120,000
14	Separable costs of processing 19,000 tons of Shrimp Ramen into 24,000 tons of Special S				$216,000
15		Beef Ramen	Shrimp Ramen	Special B	Special S
16	Beginning inventory (tons)	0	0	0	0
17	Production (tons)	14,000	19,000	20,000	24,000
18	Transfer for further processing (tons)	14,000	19,000
19	Sales (tons)			20,000	24,000
20	Selling price per ton	$20	$30	$51	$43

Calculate Instant's gross-margin percentage for Special B and Special S using the different methods for allocating the joint costs.

a. Allocate the joint costs using the sales value at splitoff method. Begin by entering the amounts in the table and allocate the joint costs. (Enter the weighting to two decimal places.)

Sales value at splitoff:	Special B/	Special S/
	beef ramen	shrimp ramen	Total
Sales value of total production at splitoff
Weighting
Joint costs allocated