Mighty, Inc. processes chickens for distribution to major grocery chains. The two major products resulting from the production processes are white breast meat and legs. Joint costs of $600,000 are incurred during standard production runs each month, which produce a total of 100,000 pounds of white breast meat and 50,000 pounds of legs. Each pound of white breast meat sells for $2 and each pound of legs sells for $1. If there are no further processing costs incurred after the split-off point, what amount of the joint costs would be allocated to the white breast meat on a net realizable value basis? Please show work to get answer.

a) $120,000

b) $400,000

c) $480,000

d) $200,000