Kamala manufacturing company manufactures two products, Alt and Bat, using a process where substantial direct costs are incurred prior to the split-off point. In 2017, the company had no beginning work-in-process or finished goods inventory. During 2017, joint costs of $100,000 were incurred and 12,000 units of Alt and 8,000 units of Bat were produced. Separable costs incurred in the production of Alt and Bat were $30,000 and $23,000, respectively, and the entire production of Alt and Bat was sold at per unit price of $10.00 and $7.50, respectively.

What are the joint costs allocated to Alt and Bat under the Constant gross margin percentage NRV method