Fact Pattern: Tucariz Company processes Duo into two joint products, Big and Mini. Duo is purchased in 1,000 gallon drums for $2,000. Processing costs are $3,000 to process the 1,000 gallons of Duo into 800 gallons of Big and 200 gallons of Mini. The selling price is $9 per gallon for Big and $4 per gallon for Mini. Big can be processed further into 600 gallons of Giant if $1,000 of additional processing costs are incurred. Giant can be sold for $17 per gallon. If Tucariz uses the sales-value-at-split-off method to allocate joint costs to the final products, the per gallon cost (rounded to the nearest cent) of producing Big is A. $5.00 O B. $5.63 O C. $3.38 OD. $4.50