The Mallak Company produced three joint products at a joint cost of $143,800. Two of these products were processed further. Production and sales were:

Product	Weight		Sales			Additional Processing Costs
P	354,000	lbs.	$	283,200		$	212,400
Q	138,000	lbs.		41,400			-0-
R	138,000	lbs.		241,500			138,000

If joint costs are allocated based on relative weight of the outputs and all products are main products, how much of the joint costs would be allocated to product P?

a. 70802

b. 83302

c. 64552

d. 80802