Jordan, Inc. produces 2 products from a joint process costing 24,000. The results from the most recent period follow:

Total Sales Value Separable Sales Value After

Product units at Split-Off Costs Further Processing

Alpha-1 800 10,000 12,000 24,000

Alpha-2 400 8,000 4,000 20,000

If Jordan uses the sales value at split-off point method, the joint costs allocated to Alpha-2 would be

		8,889
		10,667
		8,727
		13,333