he Mallak Company produced three joint products at a joint cost of $136,000. Two of these products were processed urther. Production and sales were: Assume Q is a by-product and Mallak uses the cost reduction method of accounting for by-product cost. If estimated net realizable value is used, how much of the joint costs would be allocated to product R ? Note: Do not round intermediate calculations. $48,889 $55,000 $68,000 $85,000