The Berkel Corporation manufactures Widgets, Gizmos, and Turnbols from a joint process. June production is 6,000 widgets; 9,000 gizmos, and 10,250 turnbols. Respective per unit selling prices at split - off are $100, $60, and $20. Joint costs up to the split - off point are $188,500. If joint costs are allocated based upon the sales value at split - off, what amount of joint costs will be allocated to the widgets ? (Do not round any intermediary calculations.) O A. $84,089 OB. $26,418 O C. $28,730 OD. $75,680