Kingston Specialty Corporation manufactures joint products P and Q. During a recent period, joint costs amounted to $80,000 in the production of 20,000 gallons of P and 60,000 gallons of Q. Kingston can sell P and Q at split-off for $2.20 per gallon and $2.60 per gallon, respectively. Alternatively, both products can be processed beyond the split-off point, as follows: P Q Separable processing costs $ 15,000 $ 35,000 Sales price (per gallon) if processed beyond split-off $ 3 $ 4 The joint cost allocated to Q under the net-realizable-value method would be: