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 $$54,000$ of materials cost and $$58,000$ 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 $$5,500.$ The recent batch contained $11,000$ platters and $4,500$ cups. TSC sold the platters for $$170,000$ and the cups for $$26,000.$ If relative market value is used to allocate the joint cost, what is the income earned for cups?

Note: Round intermediate calculation to $2$ decimal places.

Multiple Choice

$$(5,680).$

$$73,100.$

$$5,680.$

$$5,500.$