Assume that products B and C are treated as joint products and product A is treated as a by-product. What is the amount of joint cost allocated to product C?

Fact Pattern: Ajoint process produces three products at the split-off point. Product A can be sold without further processing at the split- olf point. Products B and C require further processing before they can be sold. There were no beginning or ending inventories for the yearjust ended. Joint processing costs were $56,000. and separable costs were $12,000 for B and $3,000 for C. Sales were as follows: 5.000 gallons of A at $1 per gallon. 3.000 gallons of B at $1 5 per gallon. and 4.000 gallons of C at $12.50 per gallon. The company uses the estimated net realizable value method for allocating joint costs. Assume that products B and C are treated as joint products and product A is treated as a byproduct. What is the amount of joint cost allocated to product C? sf A. $24,040 .f B. $28,560 .o c. $31,350 -':' 0. $22,440