27.A processing department produces joint products Ajac and Bjac, each of which incurs separable production costs after split-off. Information concerning a batch of these products produced with a $60,000 joint cost follows: Product Separable Costs Final Sales Value Ajac Bjac $8,000 22,000 $80,000 40,000 112 Product Separable Costs Final Sales Value Total $30,000 $120,000 What amount of the joint cost would be allocated to Ajac if joint costs are allocated to products using the net realizable value method? $56,000 $12,000 $48,000 $40,000