The Mallak Company produced three joint products at a joint cost of $128,000. Two of these products were processed further. Production and sales were as follows:

- **Product P**
- Weight: 314,000 lbs.
- Sales: $269,500
- Additional Processing Costs: $214,000

- **Product Q**
- Weight: 114,000 lbs.
- Sales: $44,000
- Additional Processing Costs: $0

- **Product R**
- Weight: 114,000 lbs.
- Sales: $206,500
- Additional Processing Costs: $114,000

Assume Q is a by-product, and Mallak uses the cost reduction method of accounting for by-product costs. If the estimated net realizable value is used, how much of the joint costs would be allocated to product R?