Sesnie Company is one of the world's leading corn refiners. It produces two joint

Products-corn syrup and corn starch-using a common production process. In July 2014, Sesnie reported the following production and selling-price information:

	Corn Syrup	Corn Starch	Joint Costs
Joint costs (costs of processing corn to splitoff point)			$327,000
Separable cost of processing beyond splitoff point	$372,760	$65,040
Beginning inventory (cases)	0	0
Production and Sales (cases)	12,400	5,800
Ending inventory (cases)	0	0
Selling price per case	$49	$24

	Corn syrup	Corn starch	Total
Final sales value of total production
Deduct separable costs
NRV at splitoff point
Weighting
Joint costs allocated