Ibrahim Company produces three products A, B, and C. During the year, the joint costs of processing the three products were $480,000.

Production and sales value information were as follows:

Sales Value

Product Units at Split-Off Separable Costs Selling Price

A 500,000 $13 per unit $6.00 per unit $40 per unit

B 300,000 $12 per unit $4.00 per unit $37 per unit

C 200,000 $8 per unit $3.00 per unit $28 per unit

Allocate the joint costs using the physical output method.