The Silver Center $($TSC$)$ produces cups and platters. TSC purchases silver and other metals that are processed into silver alloy that is used to make platters and cups. TSC incurred $$52,000$ of materials cost and $$56,000$ of labor cost to produce the silver alloy. Platters are made first and the residual alloy is remixed into a lower grade silver plated material that is used to make the cups. Remixing costs amount to $$5,000.$ The recent batch contained $10,000$ platters and $4,000$ cups. TSC sold the platters for $$160,000$ and the cups for $$24,000.$ Based on this information the total amount of joint cost is

Multiple Choice

$$52,000.$

$$56,000.$

$$108,000.$

$$113,000.$