Atkinson, Inc, manufactures products A, B, and C from a common process. Joint costs were $151,044. Additional information is as follows: If Processed Further Sales Value $ 86,620 65,250 roduct Sales Value at Split Additional Cos 9,720 5,800 2,900 18,420 $ 62,320 $ 6,480 8,700 11600 s 26,780 50,750 34,80043500 195,370 Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product B? O $60,539. O $59,539. O $61.825 O $60,335