KINAYA MO YAN Company manufactures three main products, AA, BB, and CC from a joint process. Additional data for May production activity follows: AA BB CC Units produced 30,000 45,000 25,000 Joint costs - 500,000 Sales value @ split off 70,000 75,000 55,000 Additional processing cost 12,000 15,000 15,000 Sales value if processed further 95,000 97,000 100,000 What is the joint cost allocated to product CC using adjusted sales value method?