The Kaplan Corporation manufactures Widgets, Gizmos, and Turns from a joint process. June production is 5,000 widgets; 8,750 gizmos; and 10,000 turns. Respective per unit selling prices at split-off are $75,$50, and $25. Joint costs up to the split-off point are $187,500. If joint costs are allocated based upon the sales value at split-off, what amount of joint costs will be allocated to the Gizmos? a) $44,118 b) 530,882 c) $77,206 d) $66,176