A manufacturing company produces two main products and a by-product out of a joint process. Main Product A could be sold at split-off, but main Product B requires additional processing before it can be sold. The company uses the estimated net realizable sales value method to allocate the joint product costs. The net realizable value of the by-product is inventoried and used to reduce the joint product costs.

Current month data for Product A, Product B, and the by-product are as follows:

• Net realizable sales value for Main Product-A is $80,000.
• Net realizable sales value for Main Product-B is $320,000.
• Joint production costs of $75,000 were incurred in the current month for the quantities produced.
• Selling price of the by-product is $0.55 per gallon.
• Distribution costs of $0.05 per gallon are incurred on the sale of the by-product.
• Production volume for the by-product is 10,000 gallons.

The joint product costs assigned to Main Product A for the current month would be:

A. 15,000

B. 14,000

C. 13,900

D. 16,000