Health Maven produces lemon juice and lemon butter. A 500-pound batch of lemons costing $70 is processed and results in two componentsconcentrate and pulp. The labor to achieve this process is $120 per batch. The concentrate is used to produce lemon juice and the pulp used to make the lemon butter. The concentrate is processed into 80 pints of lemon juice at a batch cost of $30, and the pulp is processed into 40 bottles of lemon butter at a cost of $20 per batch. The sales price of each pint of juice is $5, and each bottle of lemon butter has a sales value of $2.50. How much is the joint cost allocated to lemon juice using the relative sales value method?

A) $152.00

B) $56.00

C) $96.00

D) $46.67