26. A company produces three products after joint processing. Those products can be sold at split-off point or process further. Joint costs are allocated to products based on the relative fair market value at split-off point. The joint costs are $100,000. Assume the following at split-off point:

Product A - 4,000 units with a retail value of $4.00 per unit

Product B - 5,000 units with a retail value of $6.00 per unit

Product C - 10,000 units with a retail price of $8.00 per unit.

Assume also that with $20,000 of further processing costs, Product A can be sold for $8.00 per unit; with $30,000 additional processing costs, Product B can be sold for $14.00 per unit; and Product C can be further processed for $15,000 and then sold for $10.00 per unit.

If the company is a profit maximizer and is ready to sell Product C, what would be the inventory value for those 10,000 units?

A. $63,492

B. $78,492

C. $15,000

D. $93,492

E. Some other amount ______________