Norr company manufactures Products A and B from a joint process which also yields a by-product. Norr accounts for the revenue from its by-product sales as a deduction from the cost of goods sold of its main products. Additional information follows: B C Total 15,000 9,000 6,000 30,000 A . Units produced Joint Costs ? Sales Value at Split off ? ? 264,000 290,000 150,000 10,000 450,000 Joint products are allocated using the relative sales value at split off approach What was the joint cost allocated to Product B