Oak View Chemicals produces two main products, M.10 and M.20, and one by-product, B-60. from a single input. Chem X. Products M-10 and M-20 can elther be sold at split-off or processed further and sold. A given batch begins with 1,000gallons of Chem.X with a cost of $90,000. Additional information regarcling a batch follows. Oak View Chemicals uses the net reatizable at spitt off approach to allocate joint costs and tieats the sales value of the by product B. 60 as other income Required: The joint cost allocated to product 4.10 at Oak View Giemicals for a given batch is