TAC Inc., produces two products Tics and Toes, from one process. The joint processing costs of materials, labor, and overhead total $220,000, producing 20,000 units of Tics and 30,000 units of Toes. The company sells Tics for $20 per unit and Toes for $15 per unit. The amount of joint costs assigned to Tics using the relative sales value method is:

	a.	$103,532
	b.	$146,666
	c.	$73,333
	d.	$116,471