Answer:
Allocated join cost = $66,176.47  
Explanation:
<em>The joint cost is allocated using sales. This is done by using the proportion of sales of the total which is attributed to the sales value of widget</em>
Total sales value of the three products=
(75  × 5,000) + ($50×  8,750) + ( $25×  10,000)= 1,062,500
Joint cost = $187,500.
Joint costs allocated to Widget
 =  (75  × 5,000)/1,062,500  ×  $187,500. =  66,176.47  
Allocated join cost =$66,176.47