Cambridge Company Manufactures Three Main Products,L,M,and N,from a Joint Process

Cambridge Company manufactures three main products,L,M,and N,from a joint process.Additional information for June production activity follows: $$\begin{array} { | l | r | r | r | r | } \hline & \text { L } & \text { MA } & \text { N } & \text { Total } \\\hline \text { Units produced } & 50,000 & 40,000 & 10,000 & 100,000 \\\hline \text { Joint costs } & ? & ? & ? & \$ 450,000 \\\hline \begin{array} { l } \text { Sales value at } \\\text { split-off }\end{array} & \$ 420,000 & \$ 270,000 & \$ 60,000 & \$ 750,000 \\\hline \begin{array} { l } \text { Additional costs if } \\\text { process further }\end{array} & \$ 88,000 & \$ 30,000 & \$ 12,000 & \$ 130,000 \\\hline \begin{array} { l } \text { Sale value if } \\\text { processed further }\end{array} & \$ 538,000 & \$ 320,000 & \$ 78,000 & \$ 936,000 \\\hline\end{array}$$ Assuming that the 10,000 units of N were processed further and sold for $78,000,what was Anchorage's gross profit from this sale? Assume the physical quantities method of allocation is used.

A) $21,000.
B) $28,500.
C) $30,000.
D) $66,000.