The Mallak Company produced three joint products at a joint cost of $128,000. Two of these products were processed further. Production and sales were: Product Weight Sales Additional Processing Costs P 314,000 lbs. $ 269,500 $ 214,000 Q 114,000 lbs. 44,000 -0- R 114,000 lbs. 206,500 114,000 Assume Q is a by-product and Mallak uses the cost reduction method of accounting for by-product cost. If estimated net realizable value is used, how much of the joint costs would be allocated to product R