The Kenton 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: 27,000 gallons (after shrinkage) Production: Butter Cream 12,000 gallons Condensed Milk 15,000 gallons Sales: Butter Cream 11,500 gallons Condensed Milk 14,500 gallons Sales Price: Butter Cream $4.50 per gallon Condensed Milk $9.00 per gallon Separable costs in Butter Cream $14,500 total: Condensed Milk $34,700 The cost of purchasing the of unprocessed milk and processing it up to the split - off point to yield a total of 27,000 gallons of saleable product was $52,000. 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? (Round intermediary percentages to the nearest hundredth.) O A. $37,579 OB. $34,700 O C. $14.412 OD. $14,500