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: 27,500 gallons (after shrinkage)

Production:	Butter Cream	12,500	gallons
	Condensed Milk	15,000	gallons
Sales:	Butter Cream	12,000	gallons
	Condensed Milk	14,500	gallons
Sales Price:	Butter Cream	$4.50	per gallon
	Condensed Milk	$8.00	per gallon
Separable costs in total:	Butter Cream	$13,000
	Condensed Milk	$35,600

The cost of purchasing the of unprocessed milk and processing it up to the split-off point to yield a total of 27,500 gallons of saleable product was $53,000.

The company uses constant gross-margin percentage NRV method to allocate the joint costs of production. What is the allocated joint costs of Butter Cream? (Round intermediary percentages to the nearest hundredth.)

Select one:

a. $33,580

b. $13,000

c. $35,600

d. $19,428