General Chemical produced 12,000 gallons of Breon and 24,000 gallons of Baron. Joint costs incurred in producing the two products totaled $9,000. At the split-off point, Breon has a market value of $6.00 per gallon and Baron $2.00 per gallon. Compute the portion of the joint costs to be allocated to Breon if the value basis is used.

$5,400.

$1,800.

$3,600.

$6,725.

$3,000.