Juice Co. makes juice in a processing facility. The co-operative buys raw juice from a supplier and then processes the juice by adding sugar, vitamins, and preservatives. After processing, it sells fresh juice directly to retail outlets, such as supermarkets, or processes the juice into apple concentrate for shipment overseas.

Information on its production is as follows:

Fresh Juice Concentrate Total

Joint costs $140,000

Raw materials input (litres) 28.800 4,800 33,600

Using the raw materials input in litres as a measure, how would you allocate costs to fresh juice and concentrate?