The Moody Company produced three joint products at a joint cost of $118,000. Two of these products were processed further. Production and sales were: Weight Sales Addt'l. Processing Costs P 318,000 lbs. $ 263,000 $ 218,000 Q 109,000 lbs. 34,500 0 R 109,000 lbs. 202,000 118,000 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.)