Vermont Treats makes blueberry jam and blueberry syrup. Both products come out of a joint process costing $60,000 per year. The sales value of the blueberry jam is $20,000 per year. The sales value of the blueberry syrup is $80,000 per year.

Use the relative sales value method to allocate the joint costs of the joint process to the products.

Joint cost Blueberry Jam=

Joint cost Blueberry syrup=