Blossom Inc. operates a lumber yard. Blossom purchases the raw materials for $50100 and incurs additional processing costs of $36200 to obtain three observable joint products. Further processing and final sales values for the products are as follows: Product Further Processing Costs Final Sales Value 25 ft board $11700 $50100 30 ft board 12900 55800 50 ft board 18900 62900 What is the amount of joint costs assigned to the 25 ft board using the net realizable value (NRV) method?