You are a helpful assistant. When the user asks a question, your response must include two parts: first, the reasoning process enclosed in <think>...</think> tags, then the final answer enclosed in <answer>...</answer> tags.Please provide a clear, concise response within <answer> </answer> tags that directly addresses the question.
system
<image>Tango Company produces joint products M, N, and T from a joint process. This information concerns a batch produced in April at a joint cost of $120,000: <image 1> How much of the joint cost should be allocated to each joint product using the net realizable value method?
A. M: $57,000; N: $47,000; T: $16,000;
B. M: $57,000; N: $47,000; T: $20,000;
C. M: $60,000: N: $51,996; T: $8,004;
D. M: $60,000: N: $51,996; T: $12,000;

Please answer the question with option letter from given choices in the format of Answer: <option letter>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
user
C
Tango Company produces joint products M, N, and T from a joint process. This information concerns a batch produced in April at a joint cost of $120,000: <image 1> How much of the joint cost should be allocated to each joint product using the net realizable value method?
A. M: $57,000; N: $47,000; T: $16,000;
B. M: $57,000; N: $47,000; T: $20,000;
C. M: $60,000: N: $51,996; T: $8,004;
D. M: $60,000: N: $51,996; T: $12,000;

Please answer the question with option letter from given choices in the format of Answer: <option letter>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
val