Joint products A and B are produced in a single operation from Material M. Three hundred gallons of Material M, costing $450, produced 200 gallons of Product A, selling for $2 per gallon, and 100 gallons of Product B, selling for $6 per gallon. The portion of the $450 cost that should be allocated to Product A using the value basis of allocation is:

	$0
	$180
	$225
	$300
	$425