Bismite Corporation purchases trees from Cheney lumber and processes them up to the split - off point where two products (paper and pencil casings) are obtained. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October: Trees processed: Production: 280 trees paper pencil casings paper pencil casings 160,000 sheets 160,000 150,000 at $0.20 per page 156,500 at $0.25 per casing Sales: The cost of purchasing 280 trees and processing them up to the split-off point to yield 160,000 sheets of paper and 160,000 pencil casings is $13,500. Bismite's accounting department reported no beginning inventory What is the total sales value at the split - off point for paper? O A. $40,000 O B. $32,000 OC. $39,125 OD. $30,000