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 $4,400$ gallons of product A and $1,600$ gallons

of product $B$ to the split$-$off point costs $$5,300.$ The sales value at split$-$off is $$2\mathrm{.}00$ per gallon for

product A and $$22\mathrm{.}00$ per gallon for product $B.$ Product $B$ requires additional separable processing

beyond the split$-$off point at a cost of $$2\mathrm{.}90$ per gallon before it can be sold at a price of $$34$ per gallon.

Required:

What is the total product cost $($i$.$e$.,$ separable processing costs $+$ allocated joint costs$)$ for each of the

following:

$4,400$ gallons of product $A?$

$1,600$ gallons of product $B?$

Product cost of $A$

Product cost of $B$