Sweeney 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 2017, Sweeney reported the following production and selling-price information:

	Corn Syrup		Corn Starch		Joint Costs
Joint costs (costs of processing corn to splitoff point)					$321,000
Separable cost of processing beyond splitoff point	$430,560		$94,740
Beginning inventory (cases)	0		0
Production and Sales (cases)	12,900		6,500
Ending inventory (cases)	0		0
Selling price per case	$52		$25

requirement

Allocate the $321,000 joint costs using the NRV method. (Round the weights to two decimal places.)

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