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A company processed raw milk for $130,000. This raw milk can be converted into the following types of milk with listed sales values: \begin{tabular}{lr} \hline Joint products & Sales Value \\ \hline Whole milk & $51,200 \\ 28 milk & 81,400 \\ Skim milk & 71,400 \\ \hline Total & $204,000 \\ \hline \end{tabular} Using the value basis, the total cost allocated to skim milk is: Multiple Choice $35,700. $45,500. $57,047. $51,873. $32,627