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\mathrm{.}60$ per$$gallon$$to yield $33,600$ gallons of a medicinal milk product, called Xyla $($the remainder is shrinkage$).$ Xyla can be sold for $$21\mathrm{.}60$ per gallon.$$The $72,360$ gallons of Skim goat milk can be processed further at $$2\mathrm{.}40$per gallon$$to yield $64,800$ gallons of skim goat ice cream. Each gallon of skim goat ice cream can be sold for $$14\mathrm{.}40$ per gallon. The following information was collected for the month of March:$$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