Joint costs are $10,000/day and result in: 40,000 gal/day of gasoline 20,000 gal/day of heating oil Selling prices: Gasoline sells for $1.60/gal, Heating oil sells for $1.80/gal, Separable processing costs:$4,000/day upgrades gasoline to a product that sells for $1.90/gal. Joint cost allocation for heating oil under the physical measure method is closest to: