Galway Products, Inc., manufactures Leprechauns and Shamrocks from a joint process using the raw material Green. In a recent month, Galway produced 4,000 Leprechauns having a sales value after the split-off point of $21,000. In the same month, it produced 2,000 Shamrocks having a sales value after split off of $14,000. The portion of the total joint product costs allocated to Leprechauns using the net realizable value method was $12,000.

Required

a. Compute the total joint-product costs before allocation.