Use the information below to answer the following question$($s$).$

Cranbrook Chemical Ltd$.$ manufactures two industrial compounds. In the month of May, $15,000$ litres of direct material costing $$160,000$ were processed at a cost of $$400,000.$ The joint process yielded $16,000$ containers of a compound known as Jarlon and $4,000$ containers of a compound known as Kharton. The respective selling prices of Jarlon and Kharton are $$38$ and $$58.$ Both products may be processed further. Jarlon may be processed into Jaxton at an incremental cost of $$8$ per jar of the final product while Kharton may be processed into Kraxton at an additional cost of $$32$ per jar of the final product. The volume of jars of the final product are: $12,000$ and $3,000$ for Jaxton and Kraxton respectively. The selling price of Jaxton is $$48$ per jar. The selling price of Kraxton is $$102$ per jar.

Using the sales value at splitoff method, the joint costs allocated to Kharton would be

a$.$

$$289,520.$

b$.$

$$110,480.$

c$.$

$$405,328.$

d$.$

$$154,672.$

e$.$

$$115,808.$