$$Arkansas Corporation manufactures liquid chemicals A and B from a joint process. It allocates joint costs on the basis of sales value at split$-$off. Processing $5,700$ gallons of product A and $1,200$ gallons of product B to the split$-$off point costs $$6,600.$ The sales value at split$-$off is $$2\mathrm{.}00$ per gallon for product A and $$38\mathrm{.}00$ per gallon for product B$.$ Product B requires additional separable processing beyond the split$-$off point at a cost of $$2\mathrm{.}60$ per gallon before it can be sold at a price of $$34$ per gallon.

$$

Required:

What is the company$$s cost to produce $1,200$ gallons of product B$?$

$$