The Mallak Company produced three joint products at a joint cost of $176,200. Two of these products were processed further. Production and sales were:

	Weight		Sales			Addtl. Processing Costs
P	408,000	lbs.	$	326,400		$	244,800
Q	174,000	lbs.		52,200			-0-
R	174,000	lbs.		304,500			174,000

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?

$75,889.

$78,667.

$87,000.

$99,500.