Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $88,200. Additional information is as follows:

			If Processed Further
Product	Units Produced		Sales Value at Split-Off				Sales Value				Additional Costs
A	6,900		$	45,400			$	62,650			$	4,600
B	5,900			51,625				66,375				8,850
C	2,950			35,400				44,250				11,800
	15,750		$	132,425			$	173,275			$	25,250

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

A. $35,640.

B. $37,640.

C. $41,640.

D. $38,640.

Please show all work.