Corporation has $75,000 of joint processing costs and is studying whether to process J and K beyond the split-off point. Information about J and K follows.

J K

Tons produced 25,000 15,000

Separable costs beyond $90,00 $110,000

split-off point

Selling price per ton at 15 52

split-off point

Selling price per ton after 21 60

split-off point

If company uses the physical method for the allocation of joint costs, how much amount of cost should be allocated to Product K?