Stenback 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 2015, Stenback reported the following production and selling price information:

	Corn Syrup	Corn Starch	Joint Costs
Joint costs (costs of processing corn to splitoff point)			$322,000
Separable cost of processing beyond splitoff point	$361,680	$83,020
Beginning inventory (cases)	0	0
Production and sales (cases)	12,700	6,200
Ending inventory (cases)	0	0
Selling price per case	$49	$22

Required

Allocate the $322,000 joint costs using the NRV method.