Company X produces three products, Product A, Product B and Product C, in a joint production process. The following information is available for the current period:

• Units produced: 1000 units of A; 2000 units of B and 3000 units of C
• Selling prices at split off: $150 per unit of A; $100 per unit of B; $50 per unit of C
• Separable costs: $120000 for A; $30000 for B and $45000 for C
• Total costs of processing the products up to the splitoff point: $262000
• There were no inventory balances of either product

Using the sales value at splitoff, what amount of the joint costs would be allocated to Product C?