Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $60,000. Additional information is as follows:

		If Processed Further
Product	Units Produced	Sales Value at Split-Off	Sales Value	Additional Costs
A	6,000	$40,000	$55,000	$4,000
B	5,000	35,000	45,000	6,000
C	7,000	25,000	30,000	8,000
	18,000	$100,000	$130,000	$18,000

Assuming that joint production costs are allocated using the physical quantities method (units produced), what were the costs allocated to Product A?

Select one:

a. $25,500.

b. $25,000.

c. $20,000.

d. $24,500.

e. $30,000.