Saguaro Inc. processes crude oil up to the split-off point where four products, Gasoline, Kerosene, Diesel Oil, and Fuel Oil are produced and sold. There was no beginning inventory. The following data was collected for the month of December: Crude Oil: 9,518 barrels purchased for $47 per barrel. (42 gallons in each crude oil barrel.) Production: Gasoline Kerosene Diesel Oil Fuel Oil Gallons produced Gallons sold Selling price per gallon 100,790 99,187 $1.28 85,144 79,248 $1.7 109,468 98,100 $1.05 55,002 48,475 $1.73 In addition to the cost of purchasing the crude oil, the company incurred $42,000 for distillation and processing it up to the split-off point. When using a physical measures method for allocating joint costs, what amount of joint costs should be allocated to Kerosene? (If necessary, round final answer to the nearest whole number)