6.Suppose that a Plywood manufacturer processes wood pulp into four grades of Plywood totaling 500,000 board feet as follows at a joint cost of $450,000: Grade Board Feet Final Sales Value First and second 75,000 $ 56,250 No. 1 common 200,000 180,000 No. 2 common 100,000 105,000 No. 3 common 125,000 127,500

What amount of joint costs will be allocated to No. 1 common using the final sales value method?

a.$24,000 b.$80,000 c.$450,000 d.$172,800