Cranbrook Chemical Ltd$.$ manufactures two industrial compounds: Jarlon and Kharton. In the month of May, $15,000$ litres of direct material costing $$160,000$ were processed at a cost of $$400,000.$ The joint process yielded $16,000$ containers of a compound known as Jarlon and $4,000$ containers of a compound known as Kharton. Jarlon sells for $$38$ and Kharton sells for $$58.$ Both products may be processed further. Jarlon may be processed into Jaxton at an incremental cost of $$8$ per jar of the final product while Kharton may be processed into Kraxton at an additional cost of $$32$ per jar of the final product. The number of jars of the final product are $12,000$ of Jaxton and $3,000$ of Kraxton. Jaxton sells for $$48$ per jar and Kraxton sells for $$102$ per jar.

Using the sales value at split$-$off method, what would be the joint costs allocated to Jarlon?

a$.$ $$289,520$

b$.$ $$115,808$

c$.$ $$110,480$

d$.$ $$154,672$

e$.$ $$405,328$