Fact Pattern: A joint process produces three products at the split-off point. Product A can be sold without further processing at the split- off point. Products B and C require further processing before they can be sold. There were no beginning or ending inventories for the year just ended. Joint processing costs were $56,000, and separable costs were $12,000 for B and $8,000 for C. Sales were as follows: 5,000 gallons of A at $1 per gallon, 3,000 gallons of B at $15 per gallon, and 4,000 gallons of C at $12.50 per gallon. The company uses the estimated net realizable value method for allocating joint costs. Assume that products A, B, and C are treated as joint products. What is the cost per gallon of product B? A. $9.35 per gallon. B. $11.70 per gallon. C. $7.70 per gallon. D. $16.00 per gallon. n