ABC Company produces three products in a joint production process. At the split-off point, all three products are produced further and then sold. Information about these products for 2019, the most recent year, appears below: Product A Product B Product C

Units produced ............... 15,000 25,000 10,000 Selling price ................ $50 per unit $40 per unit $75 per unit Additional processing costs . $15 per unit $16 per unit $37.50 per unit Joint costs for 2019 totaled $150,000. During 2019, ABC Company sold 12,000 units of Product A; 11,000 units of Product B were sold; and 9,000 units of Product C were sold. Assume there were no beginning inventories of any type in 2019. ABC Company uses the constant gross margin method to allocate joint costs to products. Calculate the amount of joint costs allocated to Product C. If your answer is negative, put a minus sign in front of your answer with no spaces in between (i.e., -100).