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Husky Orchards processes apples into apple juice, apple sections, and applesauce. During 2016, Husky Orchards processed 50,000 kilograms of apples. The joint costs of processing the apples were $90,000. Following the joint process, the separate products can be further processed with no loss of volume.

There were no beginning inventories at the beginning of 2021.

Production and sales value information for 2021 were as follows:

1. Assume that Husky Orchards uses the Sales Value at Split-Off Method to allocate joint costs and processes all products to their final state. Allocate the joint costs among the joint products (6 marks)

Product Juice Cases produced 12,000 12,000 20,000 Sales Value at Split-Off Separable costs $ 7 per case $ 40,000 $ 8 per case $ 45,000 $5 per case $ 48,000 Final Selling Price $ 15 per case $ 18 per case $ 12 per case Sections Sauce