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In a process where there are no work-in-process stocks, two joint products (J and K) are created. Information (in units) relating to last month is as follows: Product Sales Opening stock of finished goods Closing stock of finished goods J 6,000 100 300 K 4,000 400 200 Joint production costs last month were $110,000 and these were apportioned to joint products based on the number of units produced. What were the joint production costs apportioned to product J for last month?