ABC company has two joints products; product A and Product B, the following data are collected by the accounting department B $240,000 Joint Costs Separable cost of processing beyond split off point Beginning Inventory Production and Sales (units) Ending Inventory Selling price per unit $40,000 0 1,000 0 $50 $10,000 0 2,000 0 $20 Required: Allocate the joint cost using net realizable value method