Joint products A and B are produced in a single operation from Material M. Three hundred and ninety gallons of Material M, costing $1, 235, produced 260 gallons of Product A, selling for $2.0 per gallon, and 130 gallons of Product B, selling for $6.0 per gallon. If the $1, 235 cost of the 390 gallons of Material M were to be allocated to the joint products in proportion to the number of gallons of each product produced, Product A's share would be: $823 $494 $390 $1, 235 $0