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 $4,800$ gallons of product A and $1,200$ gallons of product $B$ to the split$-$off point costs $$5,700.$ The sales value at

split$-$off is $$2\mathrm{.}50$ per gallon for product A and $$30\mathrm{.}00$ per gallon for product B$.$ Product B requires additional separable processing

beyond the split$-$off point at a cost of $$2\mathrm{.}30$ per gallon before it can be sold at a price $$34$ per gallon.

Required:

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

Answer is complete but not entirely correct.