The Moody Company produced three joint products at a joint cost of $117,000. Two of these products were processed further. Production and sales were:

	Weight	Sales	Addt'l. Processing Costs
P	317,000 lbs.	$ 262,000	$ 217,000
Q	108,500 lbs.	34,250	0
R	108,500 lbs.	200,500	117,000

Assume Q is a by-product and Moody 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? (Round your final answer to the nearest whole dollar.)