XYZ Corporation manufactures W, G, and T from a joint process. June production is 5,000Ws;8,000Gs; and 10,000 Ts. Respective per unit selling prices at split-off are $60,$40, and $25. Joint costs up to the split-off point are $188,500. If joint costs are allocated based upon the sales value at split-off, what amount of joint costs will be allocated to the Ws? (Do not round any intermediary calculations.) $72,000 $65,000 $90,480 $40,978