Each pound of the raw material, ore, yields 5 units of Beta and 15 units of Gamma. Ore costs$46 per pound. A pound of ore has processing costs (not including the cost of the raw material) of $30 at the split-off point. The selling price for a unit of Beta is $80. The selling price for a unit of Gamma is $40. If the physical quantities method is used to allocate the joint costs, what is the total cost that will be allocated to each unit of Gamma? round interim calculation to 6 decimal places and final answer to 0 decimal places