Crane produces two joint products, Coconut Milk and Coconut Meat. The company uses the leftover Coconut Skin as a by$-$product. All

three are produced from joint costs of $$82100$ : direct materials amounting to $$57600$ and another $$24500$ for direct labor and

manufacturing overhead. Beginning inventory for all three products is zero. Information for production of the product is as follows:

How much in joint costs should be allocated to the by$-$product, using the production method?

$$2380.$

$$1400.$

$$2200.$

$$0.$