Ilang Ilang company manufactures Products A and B from a joint process which also yields a by-product. Ilang ilang accounts for the revenue from its by-product sales as a deduction from the cost of goods sold of its main products. Additional information follows:

	A	B	C
Units produced	15,000	9,000	6,000	30,000
Joint Costs	?	?	?	264,000
Sales Value at Split off	290,000	150,000	10,000	450,000

Joint products are allocated using the relative sales value at split off approach

What was the joint cost allocated to Product B?