The green company processes unprocessed goat milk up to the split-off point where two products, condensed goat milk and skim goat milk result. The following information was collected for the month of October

Direct materials	104,000 gallons after shrinkage
Production	Condensed goat milk	45,500 gallons
	Skim goat milk	58,500 gallons
Sales	Condensed goat milk	$5 per gallon
	Skim goat milk	$4.50 per gallon

The cost of purchasing the of unprocessed goat milk and processing it up to be split off point to yield a total of 104,000 gallons of seleable product was $186,480. There were no inventory balances of either product. Condensed goat milk may be processed further to yield 45,000 gallons the remainder is shrinkage of a medicinal milk product, xyla for am additional of $4 per gallon xyla can be sold for $19 per gallon

skim goat milk can be processed further to yield 57,200 gallons of skim goat ice cream for an additional processing cost per usable gallon of $4 the product can be sold for $9 per gallon there are no beginning inventory balances

using estimated net relizable value what amount of the joint cost would be allocated xyla and the skim goat ice cream?