3.7 In its first month of operation, a company processed 70,000 units of raw material into 66,500 units of good product. The cost of purchasing the raw material and processing it up to the split-off point was $110,000. Further data are tabulated below. Product A Product B Production volume in units 37,500 29,000 Sales volume in units 35,000 24,000 Price per unit $3.40 $2.50 What is the joint cost allocated to Product A per unit under the sales value at split-off method? (Round intermediary percentages to the nearest hundredth and any dollar amounts to cents.) A $1.65 $1.74. C $1.87 $1.95 (3 points) B D