Golden Ltd is company that makes 2 primary products Rose Gold (RD) and Yellow Gold (YG) and 1 secondary product Burnt Gold (BG) from a production process. The following costs are incurred in the production process.

	N$
Materials	250,000
Direct Labour	100,000
Variable overheard	60,000
Fixed overheads	90,000
Total	500,000

The company uses the net-realizable value to allocate common costs. For the year ended 31^st December 2020, the company did not have opening inventory for any of the products. The following information relate to the 3 products for the financial year ended 31^st December 2020:

Product	RG	YG	BG
Selling price at split-off point / kg	15	25	5
Selling price after split-off point/ kg	20	30	7
Cost after split-off point	105,000	145,000	60,000
Output in kgs	40,000	30,000	20,000

Required: Calculate the joint cost allocated to product RG.