Atkinson, Inc., manufactures products A, B, and from a common process. Joint costs were $129,960. Additional Information is as follows: Product A B Units Produced 7,200 6,600 3,300 17,100 Sales Value at Split-Of $ 47,200 57750 39,600 $ 144,550 If Processed further Sales Value $ 65,200 74,250 49,500 $ 188,950 Additional Costs $ 4,800 9,900 13,200 $ 27.900 Assuming that joint production costs are allocated using the physical quantities method (units produced), what were the costs allocated to Product A? $51720. $53.720 $57720 $54,720