10. Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $120,750. Additional information is as follows:

			If Processed Further
Product	Units Produced		Sales Value at Split-Off				Sales Value				Additional Costs
A	10,800		$	68,800			$	95,800			$	7,200
B	4,300			37,625				48,375				6,450
C	2,150			25,800				32,250				8,600
	17,250		$	132,225			$	176,425			$	22,250

Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product B?