The Atlanta Company processes unprocessed goat milk up to the split-off point where two products, condensed goat milk and skim goat milk result. Total cost of purchasing and processing 120,000 gallons of goat milk in Joint Process was $144,000 which resulted into 35,640 gallons of goat milk and 72,360 gallons of skim goat milk (the remaining materials was shrinkage). Additional shrinkage occurred during additional processing as follows: Condensed 35,640 gallons of goat milk is processed further at $3.60 per gallon to yield 33,600 gallons of a medicinal milk product, called Xyla (the remainder is shrinkage). Xyla can be sold for $21.60 per gallon. The 72,360 gallons of Skim goat milk can be processed further at $2.40 per gallon to yield 64,800 gallons of skim goat ice cream. Each gallon of skim goat ice cream can be sold for $14.40 per gallon. The following information was collected for the month of March:

Products	Quantity yield at split off	Additional processing cost per gallon	Quantity yield after additional processing
Condensed goat milk	35,640 gallons	$3.60	33,600 gallons
Skim goat milk	72,360 gallons	$2.40	64,800 gallons

Using physical-measure method, what amount of the $144,000 of joint costs would be allocated to the skim goat ice cream? Please explain how you got the answer