Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $154,680. Additional information is as follows:

			If Processed Further
Product	Units Produced		Sales Value at Split-Off				Sales Value				Additional Costs
A	7,110		$	46,660			$	64,435			$	4,740
B	8,150			70,905				91,280				12,225
C	4,075			48,900				61,125				16,300
	19,335		$	166,465			$	216,840			$	33,265

Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product B?

$78,110.

$79,396.

$77,906.

$77,110.