[The following information applies to the question displayed below.] Breakfast time Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows:

							Quantity at			Sales Price
Joint Cost						Cereal	Split-Off Point			per Kilogram
	$	92,000				Yummies		12,200	kilograms		$	6.20
						Crummies		8,200	kilograms			7.70

Breakfast time Cereal Company has an opportunity to process its Crummies further into a mulch for ornamental shrubs. The additional processing operation costs $1.70 per kilogram, and the mulch will sell for $11.50 per kilogram.

1. Suppose the company does process Crummies into the mulch. Use the net-realizable-value method to allocate the joint production cost between the mulch and the Yummies. (Round intermediate calculations of "Relative Proportions" to 3 decimal places and final answers to the nearest dollar amount.)