Killian Company manufactures two skin care lotions, Liquid Skin and Silken Skin, out of a joint process. The joint (common) costs incurred are $420,000 for a standard production run that generates 180,000 gallons of Liquid Skin (LS) and 120,000 gallons of Silken Skin (SS). Liquid Skin sells for $2.40 per gallon, and Silken Skin sells for $3.90 per gallon.

Assuming both products are sold at the split-off point, the amount of joint cost of each production run allocated to Liquid Skin on a net realizable value (NRV) basis is

A. $252,000.

B. $168,000.

C. $201,600.

D. $218,400.