The Mallak Company produced three joint products at a joint cost of $116,800. Two of these products were processed further. Production and sales were: Addt'l. Processing Costs $185,400 Sales Weight 309,000 lbs. 108,000 lbs. 108,000 lbs. $ 247,200 32,400 189,000 108,000 If the estimated net realizable value method is used and product Q is accounted for as a main roduct, how much of the joint costs would be allocated to product R? O $45,667 O $42.889 O $54.000. O $66,500