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