Johns Company manufactures products R, S, and T from a joint process The following information is available:
					Product
					R		S		T		Total
	Units produced				10,800		?		?		21,700
	Sales value at split-off				?		?		$45,000		$180,000
	Joint costs				$44,000		?		?		$111,000
	Sales value if processed further				$102,000		$80,000		$12,900		$194,900
	Additional cost of processed further				$16,600		$12,700		$45,000		$74,300
Assuming that joint product costs are allocated using the relative-sales-value at split-off approach, what was the sales value at split-off for products R and S?
		Product R		Product S
	A)	$46,351		$68,649
	B)	$54,351		$74,649
	C)	$71,351		$63,649
	D)	$82,351		$76,649
	E)	$92,351		$85,649