The Mallak Company produced three joint products at a joint cost of $122,000. Two of these products were processed further. Production and sales were:

Product	Weight		Sales			Additional Processing Costs
P	311,000	lbs.	$	264,250		$	211,000
Q	111,000	lbs.		41,000			-0-
R	111,000	lbs.		199,750			111,000

Assume Q is a by-product and Mallak uses the cost reduction method of accounting for by-product cost. If estimated net realizable value is used, how much of the joint costs would be allocated to product R?

Multiple Choice

$45,000.

$50,625.

$61,000.

$76,250.