A company manufactures A and B from a joint process. The joint process costs are $102,000. Six thousand pounds of A can be sold at split-off for $25 per pound; fifteen thousand pounds of B can be sold at split-off for $20 per pound. If the company uses the relative sales value method to allocate joint costs for product costing purposes, the amount of joint cost allocated to B would be: $68,000. $88,800. $40,800. $102,000. $34,000