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 9000 widgets; 12,500 gizmos; and 14,500 turnbols. Respective per unit selling prices at split-off are $75, $50, and $25. Joint costs up to the split-off point are $188,000. What amount of joint costs will be allocated to the Gizmos? (Do not round any intermediary calculations.)

A) $40,992
B) $21,260
C) $70,677
D) $76,331