The Company Y manufactures cocoa butter, cocoa powder, and cocoa drink mix from a joint process. The production is 3,000 cocoa butter; 2,000 cocoa powder, and 3,000 cocoa drink mix. Respective per unit selling prices at splitoff are $30, $20, and $10. Joint costs up to the splitoff point are 90,000. If joint costs are allocated based upon the physical-measure method, what amount of joint costs will be allocated to the cocoa powder? a) 22500 b) 33750 c) 33500 d) 10,000