The Masters Corporation manufactures Ms, Ns, and Os from a joint process. In August 2020 production (in units) was 12,000 Ms: 21,000 Ns; and 24,000 Os. Per unit selling prices at the split-off point were $30, $20, and $10 respectively. Joint costs up to the split-off point were $234,600. If joint costs are allocated based upon the sales value at splitoff, what amount of joint costs will be allocated to the Ns? O a. $0 O b. $ 96,600 O c$ 55,200 d. $ 82,800