Craven Company produces three joint products, 201, 332, and 421. The following information relates to the current period:

	201	332	421	Total
Gallons produced and sold	30,000	40,000	10,000	80,000
Price per gallon after additional processing	$20.00	$11.00	$5.00
Total separable processing cost	$50,000	$40,000	$0	$90,000
Total joint costs				$500,000
Sales price at split-off	$10.00	$3.75	$5.00
Total sales value at split-off	$300.000	$150,000	$50,000	$500,000
Sales value after additional processing	$600,000	$440,000	$50,000	$1,090,000

Calculate the amount of joint product cost allocated to product 421 using the physical unit method based on units.