1 The Berkel Corporation manufactures Widgets, Gizmos, and Turnbols from a joint process. June production is 7,000 widgets; 10,000 gizmos; and 11,500 turnbols. Respective per unit selling prices at split-off are $115, $85, and $50. Joint costs up to the split-off point are $188,000. What amount of joint costs will be allocated to the Turnbols? (Do not round any intermediary calculations.)

	$67,865
	$71,659
	$15,849
	$48,475