13) A company issued raw materials for Rp. 173,600 for processing with an additional cost of Rp. 156,400. The resulting products are 6,000 units of product A, 4,000 units of product B, and 3,000 units of product C. In order for this product to be sold, a special fee is incurred for each product of; product A Rp. 50,000, product B Rp. 30,000, and product C Rp. 40,000. The selling price per unit is product A Rp.40, product B Rp.50, and product C Rp.60. Then the joint cost allocation using the market price method for product C is: Select one:

a. Rp. 125,400

b. Rp. 112,200

c. Rp. 85,200

d. Rp. 92,400