NW Flour Company buys 1 input of standard flour and refines it using a special sifting process to 3 cups of baking flour and 9 cups of bread flour. In May, NW bought 11,600 inputs of flour for $88,500. NW spent another $48,400 on the special sifting process. The baking flour can be sold for $3.50 per cup and the bread flour for $4.90 per cup. NW puts the baking flour through a second process so it is super fine. This costs an additional $1 per cup of baking flour and the process yields cup of super-fine baking flour for every one cup of baking flour used. The super-fine baking flour sells for $10.20 per cup. Required Joint costs a Requirement 1c. Allocate the $136,900 joint cost to the super-fine baking flour and the bread flour using the NRV method of joint-cost allocation. (Round the weights to four decimal places. Round the joint costs allocated to the nearest whole dollar.) Super-Fine Baking Flour Bread Flour Total Final sales value of total production Deduct separable costs $ 177,480 $ 511,560 $ 34,800 $ 0 Net realizable value at splitoff Weighting $ Joint costs allocated 142.680 $ 0.2181 29,856 $ 511,560 $ 0.7819 107,044 $ 654,240 136,900 Requirement 1d. Allocate the $136,900 joint cost to the super-fine baking flour and the bread flour using the constant gross-margin percentage NRV method of joint-cost allocation. (Round the gros margin percentage to two decimal places, XXX%. Round your answers to the nearest whole dollar.) Final sales value of total production Deduct gross margin, using overall gross-margin percentage of sales Total production costs Deduct separable costs Joint costs allocated Super-Fine Baking Flour Bread Flour Total $ 177.480 $ 511,560 $ 689,040