GG Products, Inc., prepares tips and stems from a joint process using asparagus. It produced 240,000 units of tips having a sales value at the split-off point of $42,000. It produced 240,000 units of stems having a sales value at split-off of $10,500. Using the net realizable value method, the portion of the total joint product costs allocated to tips was $24,000.

Required Compute the total joint product costs before allocation.