The Mallak Company produced three joint products at a joint cost of $208,600. Two of these products were processed further. Production and sales were:

Product | Weight | Sales | Additional Processing Costs

P | 462,000lbs | $369,600| $277,200

Q | 210,000lbs |63,000|-0-

R | 210,000lbs |367,500|210,000

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?

Multiple Choice

• $93,889.
• $96,667.
• $105,000.
• $117,500.