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Sheridan produces two joint products, Coconut Milk and Coconut Meat. The company uses the leftover Coconut Skin as a by-product. All three are produced from joint costs of $79900 : direct materials amounting to $50700 and another $29200 for direct labor and manufacturing overhead. Beginning inventory for all three products is zero. Information for production of the product is as follows: How much in joint costs should be allocated to the by-product, using the production method? $2990. $4777. $2160