Walker, Inc., is a large food-processing company.It processes 150,000 kilograms of peanuts in the peanuts department at a cost of $180,000 to yield 12,000 kilograms of product A, 65,000 kilograms of product B, and 16,000 kilograms of product C.

• Product A is processed futher in the salting department to yield 12,000 kilograms of salted peanuts at a cost of $27,000 and is sold for $12 per kilogram.
• Product B (raw peanuts) is sold without further processing at $3 per kilogram.
• Product C is considered a byproduct and is processed futher in the paste department to yield 16,000 kilograms of peanut butter at a cost of $12,000 and sold for $6 per kilogram.

What is the amount as joint product cost to be allocated to the joint products