Current Attempt in Progress Matthew incurs costs of $23200 for direct materials, $17400 for direct labor, and $11600 for manufacturing overhead. The costs incurred resulted in a single process that resulted in two products, Bugs, and Rugs. Bugs can be sold at split-off for $69600 or be processed further at a cost of $17400. The new product, Rugs, can be sold for $121800. How much are Matthew's joint costs? $34800. $52200. $69600. $40600