The Mallak Company produced three joint products at a joint cost of $203,200. Two of these products were processed further. Production and sales were:

	Weight		Sales			Addtl. Processing Costs
P	453,000	lbs.	$	362,400		$	271,800
Q	204,000	lbs.		61,200			-0-
R	204,000	lbs.		357,000			204,000

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?

$90,889.

$93,667.

$102,000.

$114,500.