The Future Corporation manufactured $3$ products from a joint process in December $2023$ as follows:

$\backslash$table$[[$Product Number of Sales,,,,$],[$units$,\backslash$table$[[$Value at$],[$the$],[$split$-$off$],[$point$]],\backslash$table$[[$Additional$]],\backslash$table$[[$Sales Value$],[$after$],[$additional$],[$processing$]],],[$A$,\backslash$table$[[8,000],[$units$]],$$$30,$$$\frac{4}{?}$ unit,$$38/$ unit$],[$B$,\backslash$table$[[14,000],[$units$]],$$$20,$$$\frac{2}{?}$ unit,$$24/$ unit$],[$C$,\backslash$table$[[16,000],[$units$]],$$$10,$$$\frac{5}{?}$ unit,$$13/$ unit$]]$

Joint costs up to the split$-$off point were $$156,400.$ If joint costs are allocated using the net realizable value, what amount of joint costs will be allocated to the $C$ product rounded to the nearest dollar$)?$

Choose...

$$64,400$

$$28,276$

$$33,816$

$$65,853$