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 5,100 gallons of product A and 1,500 gallons of product B to the split-off point costs $6,000. The sales value at split-off is $2.50 per gallon for product A and $25.50 for product B. Product B requires an additional separable process beyond split-off at a cost of $2.60 per gallon before it can be sold. What is the companys cost to produce 1,500 gallons of product B?