Milka cc makes a total profit of N$40,000 from the sale of their 3 products - A, B and C. 2,500 units of product A, 1,500 units of B and 1000 units of product C were produced and sold in the previous period. Milka cc incurs further cost of N$4 per unit before selling each product. Total joint costs of N$60,000 were allocated to the individual products in the ratio of 5:3:2, using the net-realizable value method. Calculate the net-realizable value of product B