Bismite Corporation purchases trees from Cheney lumber and processes them up to the split-aff point where two products (paper and pencil casings) emerge from the process. 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 300 trees Production paper 160.000 sheets pencil casings 160.000 Sales paper 148.000 at SO. 10 per page pencil casings 157.000 at SO. 16 per casing The cost of purchasing 300 trees and processing them up to the split-off point to yield 180.000 sheets of paper and 160.000 pencil casings is $13.500. Bismite's accounting department reported no beginning inventory If the sales value at split-off method is used, what are the approximate joint costs assigned to ending inventory for paper? (Round intermediary percentages to the nearest hundredth.) O A $420.98 OB 597,35 C$623.09 OD 5389.41