Joint products A and B emerge from common processing that costs $77,000 and yields 4,700 units of Product A and 3,700 units of Product B. Product A can be sold for $120 per unit. Product B can be sold for $210 per unit. What amount of the joint costs will be assigned to Product B if joint costs are allocated on the basis of number of units produced? (Do not round intermediate calculations.) Multiple Choice $33,917 $45,180 $43,083 $31.820