Kingston Specialty Corporation manufactures joint products P and Q. During a recent period, joint costs amounted to $101,000 in the production of 42,000 gallons of P and 77,000 gallons of Q. Kingston can sell P and Q at split-off for $3.30 per gallon and $4.20 per gallon, respectively. Alternatively, both products can be processed beyond the split-off point, as follows: P Q Separable processing costs $35, 000 $55,000 Sales price (per gallon) if processed beyond split-off $ 3 $ 4 The joint cost allocated to P under the relative-sales-value method would be: (Do not round intermediate calculations.) Multiple Choice O None of the answers is correct. O $68,100. O $14,589. O $29,723. O $30,300