The Skysong Salsa Company manufactures three different types of salsa-mild, medium, and spicy hot-from a joint process. The following information is available: Spicy Mild Medium Hot Total Units produced Joint costs 21,000 ? ? 47,000 $27,600 ? ? $60,000 Sales value at split-off point ? ? $18,400 $92,000 Additional cost if processed further $9,600 $6,900 $5,200 $21,700 Sales value if processed further $50,000 $49,000 $30,000 $129,000 Assuming that joint product costs are allocated using the sales value at split-off point method, what was the sales value at the split-off for mild and medium salsa? (Round entries to whole amounts, e.g. 5,275.) Sales value at the split-off for mild salsa: $ Sales value at the split-off for medium salsa: +A $