Cardall Inc. (Cardall) produces two joint products: A and B. In addition, Cardall's process results in a by-product, C. NO joint costs are allocated to the by-product. The process starts in the Primary department, where 4,000 litres of direct materials are processed at a cost of $16,000. The output from the Primary department is as follows: 1,600 litres are transferred to the Mixing department. 2,400 litres are transferred to the Finishing department for further processing. In the Mixing department, the cost of further processing is $6,000. This process in the Mixing department results in the following outputs: 1,300 litres of product A, which is sold for $12 per litre. 300 litres of by-product C, which is sold for $0.75 per litre. By-product C's net realizable value reduces the cost of further processing (joint costs) in the Mixing department. In the Finishing department, the cost of further processing is $4,000. This process results in 2,000 litres of product B, which is sold for $15 per litre. Cardall Inc. uses the net realizable value method to allocate joint costs. Required: Calculate the portion of the $16,000 joint costs that should be allocated to each of products A and B. (5 marks)