116. Soren Company makes two products from a joint input that have the following information: Sales Value Total Additional Sales Value Units Per Unit Processing Per Unit After Produced At Split-Off Product A 40,000 $10 Costs $400,000 Additional Processing $15 Product B 150,000 4 300,000 7 The joint cost incurred to produce the two products to the split-off point is $600,000. How much joint cost should be allocated to Product A using the relative sales value at split-off as the allocation method? A. $600,000 B. $126,316 C. $400,000 D. $240,000