K The Berkel Corporation manufactures Widgets, Gizmos, and Tumbols from a joint process. June production is 7,000 widgets; 10,750 gizmos; and 12,750 tumbols. Respective per unit selling prices at split-off are $105, $75, and $45. Joint costs up to the split-off point are $189,500. If joint costs are allocated based upon the sales value at split-off, what amount of joint costs will be allocated to the widgets? (Do not round any intermediary calculations.) OA $51,407 OB. $16.979 OC. $65,855 OD. $72,238