Joint products A and B emerge from common processing that costs $$114,000$ and yields $3,800$ units of Product A and $2,600$ units of Product B$.$ Product A can be sold for $$260$ per unit. Product B can be sold for $$190$ per unit. How much of the joint cost will be assigned to Product A if joint costs are allocated on the basis of relative sales values?

a$.$ $$71000$

b$.$ $$76000$

c$.$ $$73500$

d$.$ $$66000$