Joint Cost Allocation using the Physical Measures Method with By-Product and Scrap: A company produces two joint products, P and Q, and generates scrap S from a common production process. The total joint production costs up to the split-off point are $250,000. Product P has a total weight of 15,000 kilograms, product Q has a total weight of 10,000 kilograms, and the scrap S has a total weight of 2,000 kilograms. Allocate the joint production costs to each product using the physical measures method, considering the by-product and scrap.