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 4,500 gallons of product A and 1,000 gallons of product B to the split-off point costs $5,400. The sales value at split-off is $2.00 per gallon for product A and $36.00 for product B. Product B requires an additional separable process beyond split-off at a cost of $3.00 per gallon before it can be sold. Required: What is the company's cost to produce 1,000 gallons of product B? Product cost