Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $141,900. Additional information is as follows:

			If Processed Further
Product	Units Produced		Sales Value at Split-Off				Sales Value				Additional Costs
A	5,700		$	38,200			$	52,450			$	3,800
B	6,950			60,465				77,840				10,425
C	3,475			41,700				52,125				13,900
	16,125		$	140,365			$	182,415			$	28,125

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

Multiple Choice

$70,551.

$71,347.

$71,551.

$72,837.