General Chemical Company (GCC) manufactures two products as part of a joint process: A1 and B1. Joint costs up to the split-off point total $18,500. The joint costs are allocated to A1 and B1 in proportion to their relative sales values. At the split-off point. product A1 can be sold for $29,400, whereas product B1 can be sold for $68,600. Product A1 can be processed further to make product A2, at an incremental cost of $34,500. A2 can be sold for $81,500. Product B1 can be processed further to make product B2, at an incremental cost of $44,500. B2 can be sold for $91,500. 8 Joint costs allocated to product B1 total: Choice Multiple Choice $9,250 $12,950,