XYZ manufacturing company uses a joint production process that produces three products at the split-off point. Joint production costs during April were $720,000. The company uses the sales value method for allocating joint costs. Product information for April was as follows:

Products

	R	S	T
Units produced	2,500	5,000	7,500
Units sold	2,000	6,000	7,000
Sales prices:
At the split-off	$100	$80	$20
After further processing	$150	$115	$30
Costs to process after split-off	$150,000	$150,000	$100,000

Assume that all three products are main products and that they can be sold at the split-off point or processed further, whichever is economically benefited to the company. What is the total cost of Product S in April if joint cost allocation is based on sales value at the split-off?