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 $$72,000$ of materials cost and $$76,000$ 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 $$10,000.$ The recent batch contained $20,000$ platters and $9,000$ cups. TSC sold the platters for $$260,000$ and the cups for $$44,000.$ If relative market value is used to allocate the joint cost, what is the income earned for cups? $$(12,440)$ $$132,600$ $$12,440$ $$10,000$