Atkinson, Inc., manufactures products A, B, and from a common process. Joint costs were $65,400. Additional information is as follows: Product A Unito Produced 9,000 4,900 2,450 16,350 If Processed Further Sales Value at Split-off Sales Value $ 58,000 $ 80,500 42,875 55, 125 29,400 36,750 $130,275 $172,375 B Additional Costs $ 6,000 7,350 9,800 $23,150 Assuming that joint production costs are allocated using the physical quantities method (units produced), what were the costs allocated to Product A? $36,000. O ( 0) O $39,000. (0) $35,000 (8) $33,000