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 $19,000. 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 $34,650, whereas product B1 can be sold for $64,350. Product A1 can be processed further to make product A2, at an incremental cost of $35,000.A2 can be sold for $82,000. Product B1 can be processed further to make product B2, at an incremental cost of $45,000. B2 can be sold for $92,000. Joint costs allocated to product A1 total: Multiple Choice $9,500. $19,000. $12,350. $6,650