Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $157,380. Additional information is as follows: Product Units Produced 5,100 8,800 4,400 18,300 Sales Value at Split-Off $ 34,600 77,000 52,800 $ 164,400 If Processed Further Sales Value $ 47,350 99,000 66,000 $ 212,350 Additional Costs $ 3,400 13,200 17.600 $ 34,200 Assuming that joint production costs are allocated using the physical quantities method (units produced), what were the costs allocated to Product A? 0 $40,860 $46,850 $42,860. $43,860