$7$ pts

ABC Corporation manufactures products $A,B,$ and $C$ from a joint process. June production is $5,000$ units of $A$;$11,000$ units of $B$; and $9,000$ units of $C.$ Respective per unit selling prices at splitoff are $$100,$$$20,$ and $$30.$ Joint costs up to the splitoff point are $$200\mathrm{.}000.$

If joint costs are allocated based upon the sales value at splitoff, what amount of joint costs will be allocated to product B$?($due to possible rounding differences, choose the answer closest to your answer$)$

$$44,444$

$$101,010$

$$88,000$

$$54,545$