Delores’ Place is a not-for-profit that has a mission of helping parents prevent their children from abusing drugs. The NFP sends materials that discuss the dangers of drug abuse to parents of high school students. The materials encourage parents to discuss the dangers of drug use with children, explain how such abuse might be detected, and request contributions to continue the organization’s mission. The materials sent to parents cost approximately $ 8,000 to produce. Similar materials are sent to other individuals without a contribution request. Discuss whether the $ 8,000 should be considered an allocable joint cost or if the entire cost should be considered fundraising.