The Mallak Company produced three joint products at a joint cost of $165,400. Two of these products were processed further. Production and sales were:

	Weight	Sales	Addt’l. Processing Costs
P	390,000 Ibs	$ 312,000	$ 234,000
Q	162,000 Ibs	$ 48,600	$ 0
R	162,000 Ibs	$ 283,500	$ 162,000

If joint costs are allocated based on relative weight of the outputs and all products are main products, how much of the joint costs would be allocated to product P?

a. $ 90,345
b. $ 80,345
c. $ 74,095
d. $ 92,845