The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $191,000. Additional information follows.

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	80,500	$	276,000		$	360,000		$	49,000
KB	56,350		241,500			270,000			44,000
KC	24,150		172,500			230,000			34,000

Required:

Assuming that joint product costs are allocated using the sales value at split-off (net realizable value method), what was the total cost of product KB (including the $44,000 if processed further)?