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Joint products A and B are produced in a single operation from Material M. Six hundred and ninety gallons of Material M, costing $3,335, produced

Joint products A and B are produced in a single operation from Material M. Six hundred and ninety gallons of Material M, costing $3,335, produced 460 gallons of Product A, selling for $2.0 per gallon, and 230 gallons of Product B, selling for $6.0 per gallon.

The portion of the $3,335 cost that should be allocated to Product A using the value basis of allocation is:

$450

$1,112

$2,223

$1,334

$0

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