Atlas Foods produces the following three supplemental food products simultaneously through a refining process costing $90,000. * Alfa: 10,000 pounds of Alfa, a popular but relatively rare grain supplement having a caloric value of 4,400 calories per pound. * Betters: 5,000 pounds of Betters, a flavoring material high in carbohydrates with a caloric value of 11,200 calories per pound. * Morefeed: 1,000 pounds of Morefeed, used as a cattle feed supplement with a caloric value of 1,000 calories per pound. The joint products, Alfa and Betters, have a final selling price of $4 per pound and $10 per pound, respectively, after adding additional processing costs of $2 per pound of each product are incurred after the split off point. Morefeed, a by-product, is sold at the split off point for $3 per pound. The joint cost to be allocated to Alfa, using the physical quantity method is

		$60,000
		$3,000
		$30,000
		$31,000