Berger Company manufactures products Delta, Kappa, and Omega from a joint process. Production, sales, and cost data for July follow.

		Delta			Kappa			Omega			Total
Units produced		4,400			2,240			1,160			7,800
Joint cost allocation	$	43,200			?			?		$	68,000
Sales value at split-off		?			?		$	18,000		$	120,000
Additional costs if processed further	$	7,400		$	5,400		$	3,400		$	16,200
Sales value if processed further	$	90,000		$	35,000		$	30,000		$	155,000

Problem 17-30 Part 1

Required:
1. Assuming that joint costs are allocated using the relative-sales-value method, what were the joint costs allocated to products Kappa and Omega? (Do not round intermediate calculations.)

Allocation of Joint Costs

Kappa:

Omega:

2. Assuming that joint costs are allocated using the relative-sales-value method, what was the sales value at split-off for product Delta? (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

	Sales value at split-off for Delta: