(By products and cost allocation) Bay shore Manufacturing has a joint process that yields three products: M, N, and O. The company allocates the joint cost to the products on the basis of pounds of output. A particular joint process run cost $115,000 and yielded the following output by weight:

Product

Weight in Pounds

M

4,800

N

13,000

O

4,200

The run also produced by products having a total net realizable value of $15,000. The company records by product inventory at the time of production. Allocate the joint cost to the joint products.