Hsu Company manufactures two products (A and B) from a joint process that cost $330,000 for the year just ended. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products Involved. Further Information follows. If Processed Further Product Pounds Produced A B 40,000 60,000 Per-Pound Sales Price $12 Sales Value $410,000 Separable Cost $120,000 8 320,000 70,000 If the joint costs are allocated based on the physical-units method, the amount of joint cost assigned to product A would be: Multiple Choice $132,000. $200,000. $208,000. $140,000. None of the answers is correct