Webkinz Utopia goes by the webkinz insider gift exchange values. Now, for the most part, we use its values. Remember, since WI does not trade codes, some parts do not match up to it. Remember that only Admin can trade PET codes, but anyone can trade any other type of code. A code's value is 2500-3000 kc per $1 spent.
Link to WIGEV: http://www.webkinzinsider.com/forum/f131/official-webkinz-insider-gift-exchange-value-141017/
Link to WIGEV: http://www.webkinzinsider.com/forum/f131/official-webkinz-insider-gift-exchange-value-141017/