Hsu Company manufactures two products (A and B) from a joint process that cost $200,000 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 FurtherProductPounds ProducedPer-Pound

Sales

PriceSales

ValueSeparable

CostA20,000$12$350,000$90,000B30,0008300,00060,000

If the joint costs are allocated based on the relative-sales-value method, the amount of joint cost assigned to product A would be: