Peachland Fruit Ltd. harvests blueberries. After harvest, the company sells some berries fresh, ...

Peachland Fruit Ltd. harvests blueberries. After harvest, the company sells some berries fresh, freezes others, and processes some into juice. During the summer the joint costs of processing the berry products were $620,000. Any separable costs for each product are negligible and are not traced. There were no beginning or ending inventories for the summer. Production and sales value information for the summer were as follows:
   Sales Value at
Product   Units      splitoff Point   
Juice   200,000 litres   $6 per litre
Fresh   300,000 kilograms   $8 per kilogram
Frozen   400,000 kilograms   $5 per kilogram

Required:
Determine the amount allocated to each product if the sales value at splitoff method is used and compute the cost per case for each product.