ABC Corporation processes unprocessed milk to produce two products, Butter Cream and Condensed Milk. The following information was collected for the month of June: Production: - Butter Cream: 12,000 gallons - Condensed Milk: 16,000 gallons Sales in gallons: - Butter Cream: 11,500 gallons - Condensed Milk: 15,500 gallons Sales per gallon: - Butter Cream: $4 per gallon - Condensed Milk: $10 per gallon Separable costs in total: - Butter Cream: $17,500 - Condensed Milk: $35,500 The costs of purchasing the of unprocessed milk and processing it up to the split-off point to yield a total of 28,000 gallons of saleable product was $113,400. The company uses constant gross-margin percentage NRV method to allocate the joint costs of production. If separable costs of Butter Cream was $17,500 and constant gross margin was 20%, what would have been the allocated joint costs of Condensed Milk