Lancaster Company produces two joint products, Product A and Product B, in its manufacturing operations. At the beginning of April, there were no work-in-process or finished goods inventories. Data about sales, production and costs for April are as follows: Cost Data: Cost incurred pior to the split-off point $22,000 Separate costs incurred beyond the split-off point: For Product A $5,000 For Product B $4,000 Sales and Production Data: Units Produced Units Sold Sales Price per Unit Product A 1,200 800 $50 Product B 800 800 $25 If joint costs are allocated using the physical units method, the joint costs allocated to Product A are O $11,000 O $18.200 o None of the answers are correct. O $13.200. O $16.000