The Arvid Corporation manufactures widgets, gizmos, and turnbols from a joint process. May production is 4,000 widgets; 7,000 gizmos, and 8,000 turnbols. Respective per unit selling prices at splitoff are $15, $10, and 55. Joint costs up to the splitoff point are $75,000. If joint costs are allocated based upon the sales value at splitoff, what amount of joint costs will be allocated to the widgets? $30,882 $26,471 $17,647 $28,125