Exercise 17-21 Relative-Sales-Value Method; Joint Cost Allocation (LO 17-4) Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity Information is as follows: Joint Cost $103,000 Sales Price Cereal Yummies Crummies Quantity at Split-Off Point 13,300 kilograms 9,300 kilograms per kilogram $7.30 8.80 Required: Use the relative-sales-value method to allocate Breakfasttime Cereal Company's joint production cost between Yummies and Crummies. (Round Intermediate calculations of Relative Proportions to 3 decimal places and final answers to the nearest dollar amount.) Yummies Crummies Total Sales Value at Split-off Point Allocation of Joint Cost S S 0