Wildhorse uses DM of $$47,000$ and incurs DL and MOH costs of $$55,000$ and $$27,000,$ respectively, in a single process that results in two main products, Tex and Mex. Product Tex, which has an immediate sales value of $$86,000,$ is further processed at a cost of $$42,000$ in order to increase its sales value to $$160,000.$ How much are Wildhorse's joint costs, and to which products will they be assigned? How much are Wildhorse's separable costs, and to which products will they be assigned?

$\backslash$table$[[,,$Costs,Assigned to$],[$Total joint costs,$$,86700,$Both$],[,$if$,1+2$