Company Manufactures three main products, AA, BB and cc from a joint process. Additional data for May production activity follows:

AA BB CC

UNITS PRODUCED 30,000 45,000 25,000

JOINT COSTS- 50,000

Sales Value @split

off 70,000 75,000 55,000

Additional

processing cost 12,000 15,000 15,000

Sales Value if

processed further. 95,000 97,000 100,000

What is the joint cost allocated to product AA using physical measure method?