14. Windsor Manufacturing Company incurs costs of $525,000 in the production of R and S in a joint process. Currently, 2,000 of R and 1,500 of S are being produced each month. Management wants to decrease R's production by 500 increase the production of S by 1,000 units. Additionally, this change will require minor modifications which will add $75,000 to the joint cost. This cost is entirely attributable to product S. What is the amount of the joint costs allocable to R and S, before changes to the current production process, assuming Windsor allocates its joint costs a the proportion of R and S produced? (a) $262,500 S262,500 (b) $196,875 $328,125 (c) $300,000 $225,000 (d) $225,000 $375,000