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 $81500 : direct materials amounting to $59800 and another $21700 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 sales method? $2163. $2160. $2370. $0