The Berkel Corporation Manufactures Widgets, Gizmos, and Turnbols from a Joint

The Berkel Corporation manufactures Widgets, Gizmos, and Turnbols from a joint process. June production is 7000 widgets; 10,500 gizmos; and 12,500 turnbols. Respective per unit selling prices at split-off are $80, $55, and $30. 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 widgets? (Do not round any intermediary calculations.)

A) $23,492
B) $69,792
C) $46,736
D) $71,973