The Mallak Company produced three joint products at a joint cost of $122,200. Two of these products were processed further Production and sales were: Weight 318,000 lbs 114.000 lbs. 114.000 lbs. Sales $ 254,400 34,200 199,500 Addt'. Processing Costs $ 190,800 -0. 114,000 R If the estimated net realizable value method is used and product Q is accounted for as a main product, how much of the joint costs would be allocated to product R? $45,889 $48,667 $57,000 $69,500