Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $113,400. Additional information is as follows: If Processed Further Product Units Produced Sales Value at Split-Off Sales Value Additional Costs units sales value @split-off sales value additional costs A 9,750 $ 62,500 $ 86,875 $ 6,500 B 4,000 35,000 45,000 6,000 C 2,000 24,000 30,000 8,000 Tot.5,750 $ 121,500 $161,875 $20,500 Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product B?