The Brital Company processes unprocessed milk to produce two products, Butter Cream and Condensed Milk. The following information was collected for the month of June:

Direct materials processed: 30,000 gallons Production:

Butter Cream 12,500 gallons

Condensed Milk 17,500 gallons

Sales:

Butter Cream 12,000 gallons

Condensed Milk 17,000 gallons

Sales:

Butter Cream $25 per gallon

Condensed Milk $95 per gallon

Separable costs in total:

Butter Cream $14,000

Condensed Milk $35,600 The costs of purchasing the of unprocessed milk and processing it up to the splitoff point to yield a total of 30,000 gallons of saleable product was $128,150. The company uses constant gross-margin percentage NRV method to allocate the joint costs of production. What is the allocated joint costs of Condensed Milk?

		$14,000
		$114,025
		$35,600
		$14,125