Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $390,000 per quarter. For financial reporting purposes, the company allocates these costs to the joint products on the basis of their relative sales value at the split-off point. Unit selling prices and total output at the split-off point are as follows: Product Selling Price Quarterly Output 14,600 pounds A $ 28.0 per 0 pound B $ 22.0 per 22,700 pounds pound 34.0 per 5,800 gallons C $ 0 gallon