Lipex Pty Ltd produces two products (A and B) from a particular joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Joint production costs for the year were $60 000. Sales values and costs are as follows. Product Units made Sales value at split-off Sales value of final product Separable cost of processing 8000 $40 000 $78 000 $10 000 B 6000 $70 000 $90 000 $9 000 Allocate the joint production costs based on the physical units method. What are the joint costs assigned to product B? Select one: O a. $34 286 O b. $39 661 O c. $20 339 O d. $25 714