In a joint process, Tiny Town Lumbers produces two products: Long Boards and Really Long Boards. Joint processing costs for this quarter's production cycle are $66,000. Yards Sales price per yard at split-off Disposal cost per yard at split-off Further processing per yard Final sale price per yard Long Boards 1,440 $60.00 $3.50 $21.00 $ 77.50 Really Long Boards 2,160 80.00 5.00 33.00 111.25 If Long Boards and Really Long Boards are processed further, no disposal costs will be incurred or such costs will be borne by the buyer. Using a physical measure method, what amount of joint processing cost is allocated to Really Long Boards(round to the nearest dollar)?

Group of answer choices

$3,243

$26,400

$39,600

$4,757