35 Alphabet lCompany manufactures Products A and B from a joint process that also yields a by product, X. Alphabet accounts for the revenues from its layproduct sales as a deduction from the cost of goods sold of its main products. Additional information is as follows: * (2 Points) 3 E E m Units pmduced 15,000 9,000 3,000 30,000 Joint costs ............................. p34,000 Market value at split-off 230,000 150,000 10,000 450,000 Assuming that joint product costs are allocated using the market value at the split-off approach, the joint 0031 allocated to Product B would be: 0 136,540 C) ?9,200 O 33,000 O 36,531