The Berkel Corporation manufactures Widgets, Gizmos, and Turnbols from a joint process. June production is 9,000 widgets; 12,500 gizmos; and 14,500 turnbols. Respective per unit selling prices at split-off are $100, $60, and $20. Joint costs up to the split-off point are $190,000. 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.) $18,608 $88,144 $ $28,402 $73,454