Guasman Company produces products $R,J,$ and $C$ from a joint production process. Each product may be sold at the split$-$off point or be processed further. Joint production costs of $$92,000$ per year are allocated to the products based on the relative number of units produced. Data for Guasman's operations for the current year are as follows:

$\backslash$table$[[,,,$Sales Value$],[\backslash$table$[[$Product Produced Production$],[$Cost$]],$At Split$-$off$],[$R$,8,000,$$$32,000,$$$76,000$